THE NAGALAND GOODS AND SERVICES TAX (SIXTH AMENDMENT)ACT, 2022, ACT NO. 4 OF 2023

The Nagaland Gazette August 31, 2023 PART-V NOTIFICATION Dated Koh.ima, the 281h July, 2023. No.L.AW/ACT/3-18f2021:: The Nagaland Goods and Services Tax (Sixth Amendment) Act, 2022 (Act No.. 4 of 2023) duly assented by the E$onbe Governor of Nagaand on 14.06.2023 is published herewith for general information, Sd!- H.CHINGAI PANJA Under Secretary to the Govt. of Nagaland. THE NAGALANI) GOODS AND SERVICES TAX (SIXTH AMENDMENT) ACT 2022 (Act No.4 of 2023) An Act to further amend the Nagaland Goods and Services Tax Act,, 2017 -(Act No. 4 of 2017) to incorporate the amendments made to the COST Act 2017 to bring uniformity in- the application ofCGST and SUST Acts. Be it enacted by the Legislature of Nagaland in the Seventy-fourth year of the Republic ofindia as follows:- Short title, extend and commencement. Amendment of section 16. (a) This Act may be called the Nagaland Goods and Services Tax (Sixth Amendment) Act, 2022. (b) It shall extend to the whole ofNagaland. (c) It shall come into force on such date as the State Government may, by notification appoint. 1. In the Nagaland Goods and Services Tax Act, 2017 (hereinaftcr referred to as the Nagaland Goods and Services Tax Act), inscction:16,- (a) in- sub-section (2),- (i) after clause (b), the following clause shall be inserted, namely:- "(ba) the details of input tax credit in respect of the said supply communicated to such registered person under section 38 has not been restricted;"; (ii) in clause (c), the word, figures and letter "or section 43A" shailbe omitted; (b) in sub-section (4), for the words and figures due date of furnishing of the return under August 31, 2023 The Nagaland Gazette, Part-V 81 section 39 'for the month of September", the words "thirtieth day of November" shall be substituted, Amendment of in section 29 of the Nagaland Goods and Services section 29. Tax Act, in sub-section (2)- (a) in clause (b), for the words "returns for three consecutive tax periods", the words "the return for'a financial year beyond three months from the due date offurnishing the-said return" shall be substituted; (b) in clause (c), for the words "a continuous period, of six mOnths", the words "such continuous tax period as may bd prescribed" shall be substituted. Amcndment of 3. In section 34 of the Nagaland Goods and Services section 34. Tax Act, in sub-section (2), for the word "September", the words "the thirtieth day of November" shall be substituted. Amendment of 4. in section 37 of-the NagaiandGoods and Services section 37. Tax Act,- (a.) in sub-section (1),— (1) after the words "shall furnish, electronically'", the words "subject to such conditions and restrictions ai4" shall be inserted: for the words "shall be communicated to 'the recipient of the said supplies \%thin such time and in such manner as may be prescribed" ,.the words "shall, subjeetto such conditions and restrictions, within such time and in such manner as may beprescribcd, be 82 The Nagaland Gazette, Part-V August 31, 2023 communicated to the recipient of the said supplies" shall be substituted; (iii) the first proviso shall be omittcd (iv) in the second. proviso, for the Words "Provded further that", the words 'Provided that" shall be substituted; (v) in the third proviso, for the words "Provided also that.", the words "Provided further that" shall be substituted; (b) sub-section (2) shall be omitted; (c) in sub-section (3),— (I) the words and figures "and which have remained unmatched: under section 42 or section 43" shall be.omitted; (ii) in the first proviso, for the words and figures "furnishing of the return under section 39 for the month of September", the words "the thirtieth day ofNovembcr'1 shall be substituted; (d) after sub-section (3), the following sub- section shall be inserted, namely:— "(4) A registered person shall not be allowed to furnish the details of outward supplies under sub-section (1) for a tax period, if the details of outward supplies for any of the previous tax periods has not been furnished by him: Provided.that the Government may, on the recommendations of the Council, by notification, subject to such conditions and restrictions as may be specified therein, allow August 31, 2023 The Nagaland Gazette, Part-V 83 Substitution of new section for section 38. a registered person or a class of registered persons to furnish the details of outward supplies tinder sub-section (1), even if he has not furnished the details of outward supplies for one.or more previous tax periods.. 5. For section 38 of the Nagaland Goods and Services Tax Act, the thilowing section shall be substituted, namely:— Comm u n i cat iOfl of details ci inward supplies and input tax credit. "38. (1) The details of outward supplies furnished by the registered persons under sub- section (1) of section 37 and of such other supplies as may be prescribed., and an auto-gc.nc rated statement containing the- details of input tax credit shall be made available electronically to the recipients of such supplies in such form and manner, within such time, and subject to :such conditions and restrictions as may be prescribed. (2) The auto-generated statement under sub- section (1) shall consist of -(a) details of inward supplies in respect of which credit of input tax may be available to the recipient; and (b) details of supplies in respect of which such credit cannot be availed, whether wholly or partly, by the recipient, on account of the details of the sald supplies being furnished tinder sub-section (I) of section 37,— (1) by any registered person within such period of taking registration as may be prescribed; or (ii) by any registered person, who has. defaulted in payment of tax and where 84 The Nagaland Gazette, Part-V August 31, 2023 Amendment of section 39. such default has continued for such period as may be prescribed; or (iii) by any registered person, the output tax payable by whom in accordance with the statement of outward supplies furnished by him under the said sub-section during such period, as may be prescribed, exeds the output tax paid by him during the said period by such limit as may be prescribed; or (iv) by anyregistered person who, during such period as may beprescribed, has availed credit of input tax of an amount that exceeds the credit that can be availed by him in accordance with clause (a), by such limit as may be prescribed; or (v) by any registered person, who has defaulted in discharging his tax liability in accordance \\!jtt the provisions of Sub- section (12) of section 49 subject to such conditions and restrictions as may be prescribed; or (vi) by such other class of persons as may be prescribed. "• In section39.of the Nagaland Goods and Services Tax Act,- (a) in sub-section (5), for the word "twenty", the word "thirteen" shall be substituted,- (b) ubstituted; (b) in sub-section (7), for the first proviso, the following proviso shall be substituted, namely:-- "Provided that every registered person August 31, 2023 The Nagaland Gazette, Part-V 85 furnishing return under the proviso to sub- section (1) shall pay to the Government, in such form andmunncr4 and within.such time, as may be prescribed,-- (-,a) an amount equal to the tax due taking. into account inward and U iii ward supplies of goods or services or both. input tax credit avLi1ed, tax payable and such other particulars during a month; or (b) in lieu of the amOunt referred to in clause (a), anámount determined in.such manner and subject to such con(1ItIoflS and restrictions as may be prescribed.; (c) 'in sub-scction(9), - (i) for the words and figures "Subject to the provisions of sections 37 and 38, sr', the word "Where"shaJibe substituted; (ii) in the proviso,for the words"'the due date for furnishing of return for the month of September or second quarters', the words 4'thc thirtieth day of November" shall be substituted.; (d) in sub-section (10). for the words "has not been ftirnish.cd by him", the' following shailbe substituted namely:— "or the details of outward supplies under sub-section (1.) of section 37 for the said tax period has not been furnished, by him: Provided that the Government may, on the recommendations of the Council, by notification, subject to such conditions and restrictions as may be specified therein, allow 86 The Nagaland Gazette, Part-V August 31, 2023 a registered person or a class' of registered persOnss to furnish the return, even if he has not furnished the returns for one or more previous lax periods or has not:furni.shed the details of outward supplies under sub-section (1) of section 37 forthe said tax.periOd." •Sbitut.iQ.n.,cf 7. FOr section 41.ofthêNagaland Goods. and Services new section for Tax Act, the following section shall be substituted, section 4L namely:— AViiIment of input tax credit. Omission: Of section 42 43 and 43A. "41 . (.1) Every registered person shall, subject to such conditions and restrictions as may be prescribed, be entitled to avail the credit of eligible input tax, as selfassesscd, in his return and such amount shall be credited to his electronic credit ledgcr. (2) The credit of input tax availed by a registered person under sub-section (1) in respect of such supplies of goods or services or both, the tax payable whereon has no .t been paid by the supplier, shall be reversed along with applicable interest, by the said person in such manner as may be prescribed:. Provided that where the said supplier makes. payment of the tax payable in respect Of the aforesaid .supplies the said registered person may re-avail the amount of credit reversed by him. in such manneras may be prescribed. Section 42,43 and 43Aof the Nagaland 'Goods- and S Tax Act shall beomitted. August 31, 2023 The Nagaland Gazette, Part-V 87 Amendment of 9. in section 47 of the Nagal.and Go.o.dsand Srvice section 47+ Tax Act,in sub-section (.1),— (a) thewords"or inward" shall be omitted; (b) the words and figures "or section 38" shall be omitted; (c) after the words and figures "section 3.9. or section 45", the words and figures "or section 52" shall be inserted. Amendment of 10. In section 48 of the Nagaland Goods 'and Services section 48 Tax Act, in sub-section (2), the words and figures the details of Inward supplies Under section 38" shall be omitted. Amendment of ii. In section 49 of the Nagaland Goods and Services section 49. Tax Act,— (a) in subsection (2),thewords, figures and letter or section 43K' shall be omitted; (b) in sub-section (4); after the words 'suhject to such conditions", thewords "and restrictions" shall be inserted; (c) for sub-section (10), the following-sub-section. shal 1 be substituted, namely:— (1 O)A registered person may, on the coinrnc portal, transfer any amount. ,of tax., interet, penalty, fee or any other amount available in the electronic cash ledger under this Act, to the electronic cash ledger for,— (a) integrated tax, Central tax State tax, Union territory tax orcess; or (b) integrated tax or State tax of a distinct person as specified in sub-section (4) or, as the case maybe, sub-section (5) ofseciion 25 88 The Nagaland Gazette, Part-V August 31, 2023 Amendment of section 50. in such form and manner and subject to such conditions and restrictions as may be prescribed and such transfer shall be deemed to be a refund from the electronic cash ledger under thisAct: Provided that no such transfer under clause (b) shall be :allowed if the said registered person has any unpaid liability in his electronic liability register.": (.d) after sub-section (11), the following sub-section shall be Inserted, namely:— ( 12) Notwithstanding anything contained, in this Act, the Government may, on the recommendations of the Council, subject to such conditions and restrictions, specify such maximum proportion of output tax liability under this Act or under the Integrated Goods and Services Tax Act, 2017 which may be discharged through the electronic credit ledger by a registered person or a class of registered persons, as may be prescribed.". 12. In section 50 of the Nagaland Goods and Services Tax Act, for sub-section (3), the following sub- section shall be substituted and shall be deemed to have been substituted with effect from the I day of July 2017, namely:- 13) Where the input tax credit has been wrongly availed and utilised, the registered person shall pay interest on such input tax credit wrongly availed and utilised, at such rate not exceeding twenty-four per cent. as may be notified by the Government, on the recommendations of the Council, and the interest shall be calculated, in such manner as maybe prescribed.". August 31, 2023 The Nagaland Gazette, Part-V 89 Amendment of 13. In section 52 of the Nagaland Goods and Services section 52. Tax Act, in sub-section (6), in the proviso, for the words "due date for furnishing of statement for the •montli of September", the words"thirtieth day of November" shall be substituted. Amendment of 14. In section 54 of the Nagaland Goodsand Services section 54. Tax Act,— (a) in sub-section (]),in the proviso, for the words and figures 'the return furnished under section 39 in such", the words "such form and" shall be substituted; (b) in sub-section (2), for the words "six months". the words "two years" shall be substituted; (c) in sub-section (10), the words, brackets and figure "under subsection (3) " shall be omitted; (d) in the Explanation, in clause (2), aller sub- clause (b), the following sub-clause shall be inserted, namely:— "(ba) in case of zero-rated supply of goods or services or both to a Special Economic Zone developer or a Spôcial Economic Zone unit where a refund of tax paid is available in respect of such supplies themselves, or as. the case may be, the inputs or input services used in such supplies, the due date for furnishing of return under section 39 in respect of such supplies;". 90 The Nagaland Gazette, Part-V August 31, 2023 THE NAGALANI) GOODS AND SERVICES TAX (SIXTH AMEND1 ENT) ACT 2022 (Act No.4 of 2023) This Bill was passed by the Nagaland Legislative Assembly on 27 012023. Koliima, the 27.03.2023. Sd/ SHARINGAIN LONGKUMER SPEAKER Nagaland Legislative Assembly I assent to this Bill Kohi Sd!- ma, LA GANESAN the 14.06.2023 GOVERNOR