THE NAGALAND GOODS AND SERVICES TAX (AMENDMENT) ACT, 2020

The Nagaland Gazette 31, October, 2020 PART-V NOTIFICATION Dated Kohima, the 27th October 2020. The Nagaland Goods and Services Tax (Amendment) Act. 2020 (Act No. 7 of 2020) duty assented by the Hon'ble Governor of Nagaland on 22.09.2020 is published herewith for general infonnation. Sd/- IMTIAKUM Deputy Secretary to the Govt of Nagaland, The Nagaland Goods and Services Tax (Amendment)Aci, 2020. Further to amend the Nagaland Goods and Services Tax Act, 2017 (Act No. 4 of 2017). Be it enacted by the Legislature of Nagaland in the Seventy-first year of the Republic of India as follows Short title and commencement, Insertion of new ection 168t in Nagaland Act 4 of 2017. Power of (iovernmcnt to extend time limit in special Circunistances. i. (I.) This Act may be called the Nagaland Goods and Services Tax (Amendment) Act, 2020. (2) It shall he deemed to have come into force with effect from the 3 1 March 2020. 2.After section 168 of the Nagaland Goods and Services Tax Act, 2017, the following section shall be inserted, namely:- 168A. 1) Notwithstanding anything contained in this Act, the Government may. on the recommendations of the council, by notification, extend the Lime limit specified in, or prescribed or notified under, this Act in respect of actions which cannot be completed or complied with due Io/rcC inajcure. (2) The power to issue notification under sub-section (1) shall include the power to give retrospective effect to such notification from a date not earlier than the date of commencement ot'this Act. Explanation.— For the purposes of this section, the expression "Jbrce inajeure" means a case of war, epidemic, flood, drought. tire, cyclone, earthquake or any other calantity caused by nature or otherwise affecting the implementation of any of the provisions of this Act.