Seeks to provide relief by lowering of interest rate for the month of March and April, 2021

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..... section (1) of section 50 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017) read with section 148 of the said Act, the Government, on the recommendations of the Council, hereby makes the following further amendments in notification of the Government of Nagaland, Finance Department (Revenue Branch) F. No. FIN/REV-3/GST/1/08(Pt-1)"V" dated the 6th July 2017, namely: (i) In the said notif .....

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..... ish the return as specified under proviso to sub-section (1) of section 39 Nil for the first 15 days from the due date, 9 per cent for the next 15 days, and 18 per cent thereafter March, 2021, April, 2021 7. Taxpayers who are liable to furnish the return as specified under sub-section (2) of section 39 Nil for the first 15 days from the due date, 9 per cent for the next 15 days, and 18 per c .....

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