The NAGALAND GOODS AND SERVICES TAX ( 5th AMENDMENT) ACT, 2021

The Nagaland Gazette 	 31, January, 2022 
PART-V 
NOTI FICATLON 
Dated Kohima, 24th January, 2022 
No.LAW/AcT/3-81/2021:: 	 The Nagaland Goods and Service Tax (Fifth Amendment) 
Act, 2021 (Act No.3 of 2021) duly assented by the Hon'ble Governor of Nagaland on 
20.12.2021 is published herewith for general information. 
Sd/- 
B. LUThER 
Under Secretary to the Government of NagalancL 
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 CGST Act, 2017 to bring uniformity 
in the application of COST and SGST Acts. 
Be it enacted by the Legislature of Nagaland in the Seventy-second year of the 
Republic of India as follows: 
Short title and 	 1. (a) This Act may be called the Nagaland Goods and 
commencement. 	 Services Tax (Fifth Amendment) Act, 2021. (Act No. 3 of 2021) 
(b) It shall extend to the whole of Nagaland. 
(c) It shall come into force on such date as the State Government 
may, by notification appoint. 
Amendment of 2. In the Nagaland Goods and Services Tax Act, 2017 (hereinafter 
Section 7. 	 referred to as the Nagaland Goods and Services Tax Act), in 
section 7, in sub-section (1), after clause (a), the following clause 
shall be inserted and shall be deemed to have been inserted with 
effect from the 1st day of July 2017, namely:— 
"(aa) the activities or transactions, by a person, other than an 
individual, to its members or constituents or vice-versa, for cash, 
deferred payment or other valuable consideration. 
Explanation.—For the purposes of this clause, it is hereby 
clarified that, notwithstanding anything contained in any other law 
for the time being in force or any judgment, decree or order of any 
Court, tribunal or authority, the person and its members or 
constituents shall be deemed to be two separate persons and the 
supply of activities or transactions inter se shall be deemed to take 
place from one such person to another;". 
Amendment of 
Section 16. 3. 	 In section 16 of the Nagaland Goods and Services Tax Ac(, in sub- 
section (2), after clause (a), the following clause shall be inserted, 
namely:— 
"(aa) the details of the invoice or debit note referred to in clause 
(a) has been furnished by the supplier in the statement of outward 
supplies and such details have been communicated to the recipient 
of such invoice or debit note in the manner specified under section 
37;" 

16 	 The Nagaland Gazette, Part-V 	 31, January, 2022 
Amendment of 
Section 50. 
Amendment of 
Section 74. 
4. In Section 35 of the Nagaland Goods and Services Tax Act, sub-
section (5) shall be omitted 
5. For section 44 of the Nagaland Goods and Services Tax Act, the 
following section shall be substituted, namely:— 
'44. Every registered person. other than an Input Service 
Distributor, a person paying tax under section 51 or section 52, a 
casual taxable person and a non-resident taxable person shall 
furnish an annual return which may include a self-certified 
reconciliation statement, reconciling the value of supplies declared 
in the return furnished for the financial year, with the audited 
annual financial statement for every financial year electronically, 
within such time and in such form and in such manner as may be 
prescribed: 
Provided that the Commissioner may, on the recommendations of 
the Council, by notification, exempt any class of registered 
persons from filing annual return under this section: 
Provided further that nothing contained in this section shall apply 
to any department of the Central Government or a State 
Government or a local authority, whose books of account are 
subject to audit by the Comptroller and Auditor-General of India 
or an auditor appointed for auditing the accounts of local 
authorities under any law for the time being in force.". 
6. In section 50 of the Nagaland Goods and Services Tax Act, in 
sub-section (1). for the proviso, the following proviso shall be 
substituted and shall be deemed to have been substituted with 
effect from the i' day of July 2017, namely:— 
"Provided that the interest on tax payable in respect of supplies 
made during a tax period and declared in the return for the said 
period furnished after the due date in accordance with the 
provisions of section 39, except where such return is furnished 
after commencement of any proceedings under section 73 or 
section 74 in respect of the said period, shall be payable on that 
portion of the tax which is paid by debiting the electronic cash 
ledger.". 
7. In Section 74 of the Nagaland Goods and Services Tax Act in 
Explanation I, in clause (ii), for the words and figures 'Sections 
122, 125, 129 & 130", the words and figures 'Sections 122 and 
125" shall be substituted. 
Amendment of 
Section 35. 
Substitution of 
New Section for 
Section 44. 

31, January, 2022 	 The  Nagaland Gazette, Part-V 	 17 
Amendment of 
Section 75. 
Amendment of 
Section 83. 
8. In section 75 of the Nagaland Goods and Services Tax Act in 
sub-section (12). the following Explanation shall be inserted, 
namely:— 
'Explanallon.—For the purposes of this sub-section, the 
expression "self-assessed tax" shall include the tax payable in 
respect of details of outward supplies furnished under section 37, 
but not included in the return furnished under section 39.' 
9. In section 83 of the Nagaland Goods and Services Tax Act, for 
sub-section (1). the following sub-section shall be substituted 
,namely:— 
"(I) Where, after the initiation of any proceeding under 
Chapter XII, Chapter XIV or Chapter XV, the Commissioner is of 
the opinion that for the purpose of protecting the interest of the 
Government revenue it is necessary so to do, he may, by order in 
writing, attach provisionally, any property, including bank 
account, belonging to the taxable person or any person specified in 
sub-section (14) of section 122, in such manner as may be 
prescribed.". 
Amendment of 
Section 107. 
Amendment of 
Section 129. 
10. in section 107 of the Nagaland Goods and Services Tax Act, in 
sub-section (6), the following proviso shall be inserted, namely:- 
'Provided that no appeal shall be filed against an order under sub-
section (3) of section 129, unless a sum equal to twenty-five per 
cent, of the penalty has been paid by the appellant?'. 
11. In section 129 of the Nagaland Goods and Services Tax Act,— 
i. in sub -section (1), for clauses (a) and (b), the following clauses 
shall be substituted, namely:— 
"(a) on payment of penalty equal to two hundred per cent. of 
the tax payable on such goods and, in case of exempted goods, 
on payment of an amount equal to two per cent. of the value of 
goods or twenty-five thousand rupees, whichever is less, where 
the owner of the goods comes forward for payment of such 
penalty; 
(b) on payment of penalty equal to fifty per cent. of the value of 
the goods or two hundred per cent. of the tax payable on such 
goods, whichever is higher, and in case of exempted goods on 
payment of an amount equal to five per cent. of the value of 
goods or twenty-five thousand rupees, whichever is less, where 
the owner of the goods does not come forward for payment of 
such penalty;": 

18 	 The Nagaland Gazette, Part-V 	 31, Januaiy, 2022 
H. sub-section (2) shall be omitted; 
iii. for sub -section (3), The following sob-section shall b 
substituted, namely:— 
"(3) The proper officer detaining or seizing goods or 
conveyance shall issue a notice within seven days of such 
detention or seizure, specifying the penalty payable, and 
thereafter, pass an order within a period of seven days from the 
date of service of such notice, for payment of penalty under 
clause (a)or clause (b) of sub-section (1)."; 
iv. in sub-section (4), for the words "No tax, interest or penalty", 
the words "No penalty" shall be substituted; 
v. for sub-section (6), the following sub-section shall be 
substituted, namely:- 
Amendment of 
Section 130. 
61 (6) Where the person transporting any goods or the owner 
of such goods fails to pay the amount of penalty under sub-
section (I) within fifteen days from the date of receipt of 
the copy of the order passed under sub-section (3), the 
goods or conveyance so detained or seized shall be liable 
to be sold or disposed of otherwise, in such manner and 
within such time as may be prescribed to recover the 
penalty payable under sub-section (3): 
Provided that the conveyance shall be released on payment 
by the transporter of penalty under sub-section (3) or one lakh 
rupees, whichever is less: 
Provided further that where the detained or seized goods are 
perishable or hazardous in nature or are likely to depreciate in 
value with passage of time, the said period of fifteen days may 
be reduced by the proper officer." 
12. 	 In section 130 of the Nagaland Goods and Services Tax Act,— 
(a) in sub-section (1), for the words "Notwithstanding anything 
contained in this Act, if". the word "Where" shall be 
substituted; 
(b) in sub-section (2), in the second proviso, for the words, 
brackets and figures "amount of penalty leviable under sub-
section 
ub
section (1) of section 129", the words "penalty equal to 
hundred per cent. of the tax payable on such goods" shall be 
substituted; 
(c) sub-section (3) shall be omitted 

31, January, 2022 	 The Nagaland  Gazette, Part-V 	 19 
For section 151 of the Nagaland Goods and Services Tax Act, the 
following section shall be substituted, namely:— 
"151. The Commissioner or an officer authorized by him may, by 
an order, direct any person to furnish information relating to any 
matter dealt with in connection with this Act, within such time, 
in such form, and in such manner, as may be specified therein.". 
Amendment of 14. In section 152 of the Nagaland Goods and Services Tax Act,— 
Section 152. (a) in sub-section (1),— 
the words "of any individual return or part thereof' shall be 
omitted; 
(111 after the words "any proceedings under this Act", the words 
"without giving an opportunity of being heard to the person 
concerned" shall be inserted; 
(b) sub-section (2) shall be omitted. 
Amendment to 15. In Schedule 11 of the Nagaland Goods and Services Tax Act, 
Schedule ii. 	 paragraph 7 shall be omitted and shall be deemed to have been 
omitted with effect from the 1 day of July 2017. 
THE NAGALAND GOODS AND SERVICES TAX 
(FIFTH AMENDMENT) Act, 2021 (Act No.3 of 2021) 
This Bill was passed by the Nagaland Legislative Assembly on 
26.11.2021. 
I assent to this Bill 
Sd/- 
.JAGDISH i\1UK1,1I 
GOVERNOR 
Substitution of 13. 
New Section for 
Section 151. 
Power to call for 
information. 
Sd!- 
Kohima, 	 SHARINCAIN LONCKUMER 
the 26.11.2021 	 SPEAKER 
Nagaland Legislative Assembly 

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