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. 

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