TMI BlogAdvisory for issue of tax invoices & GST facts — reg.X X X X Extracts X X X X X X X X Extracts X X X X ..... the Goods and Service Tax (GST) in the State from July 1, 2017, it has become imperative upon all authorities who award contracts or execute agreements for supply of goods or services (including works contract) or both, and make payments for such supply of goods or services or both, to ensure that Government revenue is protected and secured under all circumstances. 2. All concerned may note th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9; tax authorities exercise powers under all the three Acts through cross-empowerment under the Acts. (e) Central Goods and Services Tax and State Goods and Services Tax are levied and collected on intra-state taxable supplies where the supplier and place of supply (recipient) are in the same State. (f) The Integrated Goods and Services Tax is levied and collected on inter-state taxable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ipient (buyer), the tax so paid, in all likelihood, will be retained by the supplier's State and the consuming (recipient) State like Nagaland, in all probability, will lose the revenue. 4. For consuming States like Nagaland, it is of utmost importance for all concerned to ensure that the tax invoices issued by the suppliers correctly bears the GSTIN, type of tax, State code and address o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nvoices bears the Supplier's GSTIN, Type of tax, State code and address of the recipient, and the undertaking prescribed by Commissioner of Taxes, Nagaland vide this office letter No. CT/GST-C/160/2016 dated 11.8.2017 is furnished till further orders. (iii) The Transport Department may take extra care and ensure that no vehicle purchased (Whether by Government departments or individuals of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with and ensure that their DDOs have valid mobile number, PAN from Income Tax Department, and PAN-linked Class-II or Class-III Digital Signature Certificate (DSC) from authorized certifying authorities. 7. The date from which the provision of TDS under GST is to be made operative shall be notified to all concerned in due course of time. (Temjen Toy) Addl. Chief Secretary Finance Com ..... X X X X Extracts X X X X X X X X Extracts X X X X
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