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

Registration No. NE/RN-646 THE NAGALANT) GAZEITE EXTRAORDINARY PUBLISHED BYAUTIIORITY No. 24 Kobjina Wednesday, Jun 24, 2020 Ashadha 3, 1942 Saka) N0Jl\'/REV-3JGSTI1!118 (Pt.1)/94 Dated Koh ima, the 24" June 2020. The Nagaland Goods and ServicesTax (Atiteadment) Ordinance, 2020. (Nagaland Ordinance NO. . of 2020) Promulgated by the Governor of Nagaland in the Sevent-iir.st Year of the Republic of India An Ordinance IQ arpend the pro\icions of the Ngalaad Goods and Services TAX Act, 2017 to incorporate the amendments made to the COST Act, 2017 to bring uniformity in the application of the COST arid SGST Acts Whereas, in view of the spread of pandemic COV'lf)-19 across many countries of the world including India. causing immense loss to the lives of people, it has become imperative to relax certain provisions, including extension of time limit, in the Nagaland Goods and Services Tax Act, 2017; And whereas, the Legislative Assembly of the State of Nagaland is not in session and the Governor is satisfied that circumstances exist which render it necessary for him to take immediate action; Now, therefore, in exercise of the powers conferred by clause (1) of Article 213 of the Constitution of India. the Governor of Nagaland is pleased o promulgate the rollowing Ordinance namely: - Short title and 1. (1) This Ordinance may he culled the Nataland Goods and comniencemeni Services Tax (Amendment) Ordinance. 2020 (2) h shall be deemed to have come into force 'vii ei1ct from the 3 1 March 2024. Insertion of new 5ection 1A in Nagaland Act 4 of 2017, Power of Government to extend time limit in special Circumstances 2. After ccT10r 168 of the Nagaland Goods and Services Tax Act. .O1 7, the following section shall be insetted, namely:- '168A. (1) Notwithstanding anything contained in this Act, the Government may, on the recommendations of the Council, by notification, extend the time limit specified in, or prescribed or notified under, this Act in respect of actions which cannot be completed or : -"nUi1ic' with d'i- ioforce majeure. 2 The Nagaland Extra Ordir cry Gazette 24, June, 2020 (2) The power to issue rotification under sub-section (1) shall include the power to give retrospective effect to such notification from ; (1-te not earlier than the- late of contmnCCmC11t of this Act Eo thc p il This eiiOn The ixprsit It t2196 Of ww, CI4cmrL 4-100d' drouaht fire cyclone, earthquake or any other calamity caused by nature or otherwise affecting the implemcntatofl of any of the provisions of this Act.' R. N. RAVI GOVRIOR Sdl- .KHANRIUA T. KOZA Secretary to the (7ovcrn,nCfll olNagaland Department of lustice & Jaw Kobitna :Printed and publkhed by the Di'ectoratc of Printing & stationery, Nagaland (Ex-Gazette) No. 24/15O+20/2410612020.