LexThe NAGALAND GOODS AND SERVICES TAX (AMENDMENT) ACT, 2019
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The Nagaland Gazette,
PART-V
NOTIFICATION
13,March, 2020
Dated Kohlma.the 134h March, 2920.
r'.LAWIACT134912020:: The Nagaland Goods and Services Tax (Amendment) Act, 2019
(Act No.3 of 2020) duty assented by the Hon'ble Governor of Nagaland on 12.03.2020 is published
herewith for general information.
Sd-
IMTIAKUM
Deputy Secretary to the Govt. of Nagaland
An
Act
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 -fix year of the Republic of India as
follows-
Short title and 1. (1) This Act may be called the Nagaland Goods and Services Tax
commencement (Amendment) Act, 2019.
Save as otherwise provided, the provisions of this Act shall come into
force on such date as the Nagaland Government may, by notification in
the Official Gazette, appoint.
Provided that different dates may be appointed for different provisions
of this Act and any reference in any such provision to the
commencement of this Act shall be construed as a reference to the
coming into force of that provision.
Amendment of 2. (1) In Section 2 of the Nagaland Goods and Services Tax Act,. 2017
section 2 (hereinafter referred as Nagatand Goods and Services Tax Act). in
,,clause (4), after the words "the Appellate Authority for Advance
Ruling", the words "the National .AppeUatc. Authority for Advance
•Ruling - , shall be Inserted.
Amendment of 3. (1) In section 10 of the Nagaland Goods and Services Tax Act s—
section 10
(a) in sub-section (1), after the second proviso, the following
Explanation.sb3Ii be inserted, namely:—
"Explanation.— For the purposes of second proviso, the value of
exempt supply of services provided by way of extending deposits.,
loans or advances in so far as the consideration is represented by way
of interest or discount shall not be taken into account for determining
thc:valuc of tunioverin the State";
97 The Nagaland Gazette, Part -V 13,March, 2020
(b) in sub-section (2)—
(i) in clause (d), the word "and" occurring at the end shall be
omitted;
(ii) in clause (e), for the word "Council:', the words "Council;
and" shall be substituted:
(iii) after clause (e), the tIIowing clauso shall be inserted,
namely— ,1(f)
he is neither a casual taxable person nor a non-resident taxable
person:";
(c) after sub-section (2), the following sub-section shall be
inserted, namely-.—
"'(2A) Notwithstanding anything to the contrary contained in this
Act., but subject to the provisions of sub-sections (3) and (4) of
section 9, a registered person. not eligible to opt to pay tax under
sub-section (1) and sub-section (2), whose aggregate turnover in
the preceding financial year did not exceed fifty lakh rupees, may
opt to pay. in lieu of the tax payable by him under sub-section (1)
of section 9, an amount of tax calculated at suh rile- as may be
prescribed, but not exceeding three per cent of the turnover in the
State,: if lie not—
(a) engaged in making any supply of goods or services which
are not leviable to tax under this Act:
(b) engaged in making any inter-State outward supplies of
goods or services;
(c) engaged in making any supply of goods or services
through an electronic commerce operator who is required o
collect tax at-source undcr section 52;
13, March, 2020 The Nagaland Gazette, Part- V 98
(d) a manufacturer of such goods or supplier of such services as
may be notified by the Government on the recommendations of the
Council; and
(e) a casual taxable person or a non-resident taxable person:
Provided that where more than one registered person are having the
same Permanent Account Number issued under the Income-tax Act,
1961, the registered person shall not be eligible to opt for the scheme
under this sub-section unless all such registered persons opt to pay tax
under this sub- section.";
(d) in sub-section (3), after the words, brackets and figure under
sub-section (1)" at both the places where they occur, the words,
brackets, figure and letter 'or sub-section (2A), as the case may be,"
shall be inserted.
(e) in sub-section (4), after the words, brackets and figure "of sub-
section (1)", the words, brackets, figure and letter "or, as the case may
be, sub-section (2i\)" shall be inserted.
(f) in sub-section (5), after the words, brackets and figure "under
sub-section (1)", the words, brackets, figure and letter 'or sub -section
(2A), as the case may be," shall be inserted.
(g) after sub-section (5), the following Explanations shall be
inserted, namely:— -
"Explanation 1.— For the purposes of computing aggregate turnover of
a person for determining his eligibility to pay tax under this section,
the expression "aggregate turnover" shall include the value of supplies
made by such person from the 1st day of April of a financial year upto
the date when he becomes liable for registration under this Act,, but
shall not include the value of exempt supply of services provided by
way of extending deposits, loans or advances in so far as the
consideration is represented by way of interest or discount.
Explanation 2.— For the purposes of determining the tax payable by a
person under this section, the expression "turnover in State" shall not
include the value of following suppliesflanely:_
Amendment.Of 4.
section 22
The Nagaland Gazette, Part -V 13, March, 2020
(I) supplies from the first day of April of a financial year upto the
date when such person becomes liable for registration under this Act
and
(ii) exempt supply of services provided by way of extending
deposits, loans or advances in so far as the consideration is represented
by way of interest or discount'.
In section 22 of the Nagaland Goods and Services Tax Act, in sub-
section (1), after the second proviso, the following shall be insetted,
namely:—
'Provided also that the Government may, on the
recommendations of the Council, enhance the aggregate turnover from
twenty lakh rupees to such amount not exceeding forty lakh rupees in
case of supplier who is engaged exclusively in the supply of goods,
subject to such conditions and limitations, as may be notified.
Explanation.—For the purposes of this sub-section, a person
sball be considered to be engaged exclusively in the supply of goods
even if he is engaged in exempt supply of services provided by way of
extending deposits, loans or advances in so far as the consideration is
represented by way of interest or discount.'.
99
Amcndncnt of 5.
section 25
In section 25 of the Nagaland Goods and Services Tax Act, after sub-
section (6), the following sub-sections shall be inserted, namely:—
"(GA) Every registered person sbll undergo authentication, or furnish
proof of possession of Aacthaar number, in such form and manner and
within such time as may be prescribed:
Provided that if an Aadhaar number is not assigned to the registered
person, such person shall be offered alternate and viable means of
identification in such manner as Government may, on the
recommendations of the Council, prescribe:
Provided further that in case of failure to undergo authentication or
furnish proof of possession of Aadhaar number or furnish alternate and
viable means of identification, registration allotted to such person shall
be deemed to be invalid and the other provisions of this Act shall apply
13, March, 2020 The Nagaland Gazette, Part- V 100
as if such person does not have a registration,
(6B) On and from the thte of notification, every individual shall, in
order to be eligible for grant of registration, undergo authentication, or
furnish proof of possession of Aadhaar number, in such manner as the
Government may, on the recommendations of the Council, specify in
the said notification:
Provided that if an Aadhaar number is not assigned to an individual,
such individual shall be offered alternatc and viable means of
identification in such manner as the Government may, on the
recommendations of the Council, specify in the said notification.
(6C) On and from the date of notification, every person, other than an
individual, shall, in order to be eligible for grant of registration
undergo authentication, or furnish proof of possession of Aadhaar
number of the Karta, Managing Director, whole time Director, such
number of partners, Members of Managing Committee of Association,
Board of Trustees, authorised representative, authorized signatory and
such other class of persons, in such manner, as the Government may,
an the recommendation of the Council, specify in the said notification:
Provided that where such person or class of persons have not
been assigned the Aadhaar Number ) such person or class of persons
shall be offered alternate and viable means of identification in such
manner as the Government may, on the recommendations of the
Council, specify in the said notification.
(613) The provisions of sub-section (6A) or sub-section (613) or sub-
section (6C) shall not apply to such person or class of persons, or pail
of the State, as the Government may, on the recommendations of the
Council, specify by notification.
Explanation.—For the purposes of this section, the expression
"'Aadhaar number" shall have the same meaning, as assigned to it in
clause (a) of section 2 of the Aadhaar (Targeted Delivery of Financial
and Other Subsidies, Benefits and Services) Act, 2o 16."'.
13, March, 2020 101 The Nagaland Gazette, Part-V
Insertion of new
section 3 1 A
Facilky of
digital payment
to recipient
6. After section 31 of the Nagaland Goods and Services Tax Act; the
following section shall be inserted, namely—
"3 IA. IA. The Government may, on the recornmcndations of the Council,
prescribe a class of registered persons who shall provide prescribed
modes of electronic payment to the recipient of supply of goods or
services or both made by him and give option to such recipient to make
payment accordingly, in such manner and subject to such conditions
and restrictions, as may be prescribed.".
Amendment of 7.
section 39
In section 39 of the Nagaland Goods and Services Tax Act,—
(a) for sub-sections (1) and (2), the folloving sub-sections shall be
substituted, namely:—
"(I) Everyregistered person, other than an Input Service Distributor
or a non-resident taxable person or a person paying tax under the
provisions of section 10 or section 51 or section 52 shall, for every
calendar month or part thereof, furnish, a return, electronically, of
inward and outward supplies of goods or services or both, input tax
credit availed, tax payable, tax paid and such other particulars, in such
form and manner, and within such time as may be prescribed:
Provided that the Government may, on the recommendations of the
Council, notify certain class of registered persons who shall furnish a
return for every quarter or part thereof, subject to such conditions and
restrictions as may be specified therein.
(2) A registered person paying tax under the provisions of section
IC), shall, for each financial year or part thereof, furnish a return,
elcctromcal]y, of turnover in the State, inward supplies of goods or
services or both, tax payable, tax paid and such other particulars in
such form and manner, and wt thin such time, as may be prescribed"
(b) for sub-section (71, the follosving sub-section shall be
substituted, namely:—
13, March, 2020 The Nagaland Gazette, Part- V
102
"(7) Every registered person who is required to furnish a return under
sub-section (1), other than the person referred to in the proviso thereto,
or sub-section (3) or sub-section (5), shall pay to the Government the
:x due as per stch return not later than the last date on which he is
required to furnish such return:
Provided that every registered person furnishing return tinder
the proviso tosub-section (I) shall pay to the Government, the tax due
taking into account inward and outward supplies of goods or services
or both, input tax credit availed, tax payable and such other particulars
during a month, in such form and manner, and within such time, as
may be prescribed:
Provided further that every registered person furnishing return
under sub-section (2) shall pay to the Government the tax due taking
into account turnover in the State, inward supplies of goods or services
or both, tax payable, and such other particulars during a quarter, in
such form and manner, and within such time, as may be prescribed.".
Amendment of S.
section 44
Amendment of 9.
Section 49
In section 44 of the Nagaland Goods and Services Tax Act,, in sub-
section (1), the following provisos shall be inserted namely:—
"Provided that the Commissioner may, on the recommendations
of the Council and for reasons to be recorded in writing, by
noLiIcation, extend the time limit for furnishing the annual return for
such class of registered persons as may be specified therein:
Provided farther that any extension of time limit notified by the
Commissioner of Central Tax shall be deemed to be notified by the
Corrtmjssjoner.'%
In section 49 of the Nagaland Goods and Services Tax Act, after sub-
section (9), the following sub- sections shall be inserted, namely;—
"(10) A registered person may, on the common portal, transfer any
amount of tax, interest, penalty, fee or any other amount available in
the electronic cash ledger under this Act, to the electronic cash ledger
for Integrated tax, Central tax, State Tax or cess, in such form and
manner and subject to such conditions and restrictions as may be
103 The Nagaland Gazette, Part -V 13, March, 2020
prescribed and such transfer shall be deemed to be a refund from the
electronic cash ledger under this Act.
Amendment of 10.
section 50
Amendment of 11.
section 52
(11) Where any amount has been transferred to the electronic cash
Ledger under this Act, the same shall be deemed to be deposited in the
said ledger as provided in sub-section (1).".
In section 50 of the Nagaland Goods and Services Tax Act, in sub-
section (1), the following proviso shall be inserted, namely:—
'Provided that the interest on tax payable in respect of supplies made
during a lax 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 proceedingsurtdcr section 73 or section 74 in respect of the said
period, shall be levied on that portion of the lax that is paid by debiting
the electronic cash ledger.".
In section 52 olthe Nagaland Goods and Services Tax Act.—
(a) in sub-section (4), the following provisos shall be inserted.
namely:-
"Provided that the Commissioner may, for reasons to be
recorded in writing, by notification, extend the time limit for
furnishing the statement for such class of registered persons as maybe
specified therein:
Provided further that any extension of time limit notified by the
Commissioner of Central tax shall be deemed to be notified by the
Commissioner.";
(b) in sub-section (5), the following provisos shall be inserted,
namely:-
'Provided that the Commissioner may, on the
recommendations of the Council and for reasons to be recorded in
writing, by notification, extend the time limit for firnishing the annual
statement for such class of registered persons as may be specified
therein
13, March, 2020 The Nagaland Gazette, Part- V 104
Provided ftirther that any extension of thne limit notified by the
Commissioner of State tax or the Commissioner of Union territory tax
shall be deemed to be notified by the Commissioner.".
IrLsertion of new 12. After section 53 of the Nagaland Goods and Services Tax Act, the
section 53A following section shall be inserted, namely.—
Transfer of
certain amount '53A. Where any amount has been transferred from the electronic cash
ledger under this Act to the electronic cash ledger under the Central
Goods and Services Tax Act or under the Integrated Goods and
Services Tax Act and the Goods and Services Tax (Compensation to
Stales) Act, the Government shall, transfer to the Central tax account
or the Integrated tax account or cess account, an amount equal to the
amount transferred from the electronic cash ledgers in such manner and
vithin such time as may be prescribed.".
Amendment of 13. In section 54 of the Nagaland Goods and Services Tax Act, after sub-
section 54 section (8), the following sub-section shall be inserted, namely;-
18A) The Central Government may disburse the refund of the State
tax in such manner as may be prescribed.".
Amendment cf 14. In section 95 of the Nagaland Goods and Services Tax Act,—
section 95
Insertion of new 15.
section 101A,
IO1B&IOIC
(1) in clause (a),—
(a) after the words "Appellate Authority", the words "or the
National Appellate Authority" shall be inserted;
(b) after the words and figures "of section lO0" the words, figures
and letter "or of section IOIC of the Central Goods and Services Tax
Act" shall be inserted;
(ii) after clause (e), the following clause shall be inserted, namely:-
"(f) "National Appellate Authority" means the National Appellate
Authority for Advance Ruling referred to in section 101 A."
After section 101 of the Nagaland Goods and Services Tax Act, the
following sections shall be inserted, namely:—
105 The Nagaland Gazette,_Part-V 13, March, 2020
Constitution of
National
Appellate
Authority for
Advance Ruling
"101A. (1) The Central Government shall, on the recommendations of
the Council by notification, constitute, with effect from such date as
may be specified therein, an Authority known as the National
Appellate Authority for Advance Ruling for hearing appeals made
under section 1018.
(2) The Constitution of the National Appellate Authority and the
qualification, appointment, salary and allowances, tenDs of office,
resignation, removal with respect to the President and Members of the
National Appellate Authority shall be governed as per sub section (2),
sub section (3), sub section (4), sub section (5)1 sub section (6). sub
section (7), sub section (8), sub section (9), sub section (10), sub
section (111 sub ScCtion (12), sub section (13) and sub section (14) of
Section 101 A of the Central Goods and Services Tax Act -
Amendment of 16.
section 102
In section 102 of the Nagaland Goods and Services Tax Act, in the
opening portion,—
(a) after the words "Appellate Authority"., at both the places where
they occur, the words "or the National Appellate Authority" shall be
inserted;
(b) after the words and figures "or section 101", the words, figures
and letter "or section I01C, respectively" shall be inserted;
(c) for the words "or the appellant", the words ,appellant, the
Authority or the Appellate Authoritf shall be substituted.
Amendment of 17. In section 103 of the Nagaland Goods and Services Tax Act,—
section 1.03 (i) after sub-section (1) the following sub-section shall be
inserted, namely:—
"(IA) The advance ruling pronounced by the National Appellate
Authority under this Chapter shall be binding on—
(a) the applicants, being distinct persons, who had sought the
ruling under sub-section (1) of section IOIB of the Central Goods and
Services Tax Act and all registered persons having the same
The Nagaland Gazette, Part- V 106
Permanent Account Number issued under the Income-tax Act, 1961;
13, Marc!:, 2020
(b) the concerned officers and the jurisdictional officers in respect
of the applicants referred to in clause (a) and the registered persons
having the same Permanent Account Number issued under the Income-
tax Act, 1961.";
(ii) in sub-section (2), after the words, brackeis and figure "in sub-
section (1)", the words, brackets, figure and letter "and sub-section
(IA)" shall be inserted.
Amendment of 18.
section 104
Amendment of 19.
section 105
In section 104 of the Nagalánd Goods and Services Tax AeL;. in sub-
section (I),—
(a) after the words "Authority or the Appellate Authority' the
words "or the National Appellate Authority" shall be inserted;
(b) after the words and figures "of section 101", the words, figures
and letter "or under section 1OIC of the Central Goods and Services
Tax Act" shall be inserted.
tn section 105 of the Nagaland Goods and Services Tax Act,—
(a) for the marginal beading, the following marginal heading shall
be substituted, namely:— "Powers of Authority, Appellate Authority
and National Appellate Authority";
(h) in. sub-section (1), after the words 'Appellate Authority"', the
words "or the National Appellate Authority"sbaU..be inserted;
(c) in sub-section (2), after the v:ords "Appellate Authority", at
both the places where they occur., the words "or the Na*inal Appellate
Authority" shall be inserted.
Amendment of 20
section 106
In section 106 of the Nagaland Goods and Services Tax Act,—
(a) for the marginal heading, the following marginal heading shalt
be substituted, namely:— "Procedure of Authority, Appellate
Authority and National Appellate Authority";
(b) after the words "Appellate Authority", the words "or the
National Appellate Authority" shall be inserted.
icy
The Nagaland Gazette, Part-V 13, morek 2020
Amendment of 21. In secon 171 of the Nagaland Goods and Services Tax Act, after sub,
secon 171 I p
section (30e folloydng Amendment shall be rnseed, naine1y:—
'1(3A) Where the Authoty referred to in SU1J$eCtiQII (2) after holding
examination as required under the said sub.section comes to the
concltion that any registered person has profitecred under sub
section (1), such person shall be liable to pay pen1ty equivalent to ten
per cent of thC aiount so profiteered:
Provided that no penalty shall be kviable if ie profiteered am out is
deposited within thirty days of the date oi pasing of the order by the
Won'ty.
Explanation.— For the purposes of this section, the expression
profiteered" shall mean the amount determined on account of not
passing the benefit of reiJucon in rate of tax on supply of goeds or
services or both or the benefit of input tax credit to the recipient by
way of commensurate reduction in the pace of the goods or seriees or
bOth11!