The NAGALAND GOODS AND SERVICES TAX (SEVENTH AMENDMENT)ACT, 2023, ACT NO. 11 OF 2023

The Nagaland Gazette 
	
February 29, 2024 
PART-V 
• NOTIFICATION  
Dated Kohima, the 22nd February, 2024 
No.LAW/ACT/381/2021 :: The Nagaland Goods and Services Tax (Seventh 
Amendment) Act, 2023 (Act No.11 of 2023) duly assented by the HonbIe 
Governor of Nagaland on 23.12.2023 is hereby published for general 
information. 
5d/' 
WEKO-U MERO 
Deputy Legal Rernembrancer 
& Deputy Secretary to the Govt of Nagaland. 
THE NAGALAND GOODS AND SERVICES TAX 
(SEVENTH AMENDMENT) ACT, 2023. 
(Act No.11 of 2023) 

300 	 The Nagaland Gazette, Part-V 	 February 29, 2024 
The Nagaland Goods and Services Tax (Seventh Amendment) Act 2023 
-'Il 
Act 
further to amend the Nagaland Goods and Services Tax, Act 2.017 (Act No. 
4 of 2017) to incorporate the amendments made to the CGST Act,20 17 to bring 
uniformity in the application of the CGST and 5(1ST Acts. 
Be it enacted by the Legislature of Nagaland in the Seventy-Fifth Year of 
the Republic of India as follows: - 
Short 	 title, 
extend and 
commenceme 
nt 
Amendment 
of section 10. 
(a) This Act may be called the Nagaland Goods and Services 
Tax (Seventh Amendment) Act, 2023. 
(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. 
In the Nagaland Goods and Services Tax Act, 
201 7(hereinafter referred to as the Nagaland Goods and 
Services Tax Act), in section 10, 
i. In sub-section (2), in clause (d), the words "goods or "  
shall be omitted; 
ii. in sub-section (2A), in clause (c), the words "goods or" 
shall be omitted. 
Amendment 
of section 16. 
In section 16 of the Nagaland Goods and Services Tax Act, 
in sub-section (2), - 
(i) In the second proviso, for the words padded to his output 
tax liability, along with interest thereon", the words and 

February 29, 2024 	 The Nagaland Gazette, Part -V 	 301 
figures "paid by him along with interest payable under 
section 50" shall be substituted; 
(ii) In the third proviso, after the words "made by him", the 
words "to the supplier" shall be inserted. 
Amendment 
of section 17. 
Amendment 
of section 23 
Amendment 
of section 30 
In section 17 of the Nagaland Goods and Services Tax Act, 
(a) in sub-section (3), in the Expianaikrn, for the words 
and figure "except those specified in paragraph 5 of the 
said Schedule", the following shall be substituted, 
namely: - 
"except, - 
(i) the value of activities or transactions specified in 
paragraph 5 ofthe said Schedule; and 
(ii) the value of such activities or transactions as may be 
prescribed in respect of clause (a) of paragraph S of 
the said Schedule."; 
(b) in sub-section (5), after clause (J), the following 
clause shall be inserted. namely -  - 
(fa) goods or services or both received by a taxable 
person, which are used or intended to be used for 
activities relating to his obligations under corporate 
social responsibility referred to in section 135 of the 
Companies Act, 2013;". 
4. In section 23 of the Nagaland Goods and Services Tax Act, 
for sub-section (2), the following sub-section shall be 
substituted and shall be deemed to have been substituted 
with effect from the Isi  day of July, 2017. namely: - 
"(2) Notwithstanding anything to the contrary contained in 
sub-section (1) of section 22 or section 24, the Government 
may, on the recommendations of the Council, by notification, 
subject to such conditions and restrictions as may be specified 
therein, specify the category of persons who may be 
exempted from obtaining registration under this Act.". 
5. In section 30 of the Nagaland Goods and Services Tax Act, 
in sub-section (1), - 
i. 	 for the words "the prescribed manner within thirty 

302 	 The Nagaland Gazette, Part-V 	 February 29, 2024 
days from the date of service of the cancellation order:", the 
words "such manner, within such time and subject to such 
conditions and restrictions, as may be prescribed" shall be 
substituted; 
ii, 	 the proviso shall be omitted. 
Amendment 	 6. 	 In section 37 of the Nagaland Goods and Services Tax Act, 
of section 37 	 atier sub-section (4), the following sub-section shall be 
inserted, namely: - 
15) A registered person shall not be allowed to furnish the 
details of outward supplies under sub-section (1) for a tax 
period after the expiry of a period of three years from the 
due date of furnishing the said details 
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 a registered person or a class of registered persons to 
furnish the details of outward supplies for a tax period under 
sub-section (1). even after the expiry of the said period of 
three years from the due date of furnishing the said details". 
Amendment 
of section 39 In section 39 of the Nagaland Goods and Services Tax Act, 
after sub-section (10), the following sub-section shall be 
inserted, namely: - 
"(ii) A registered person shaH not be alloved to furnish a 
return for a tax period after the expiry of a period of three 
years from the due date of furnishing the said return: 
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 a registered person or a class of registered persons to 
furnish the return for a tax period, even after the expiry of the 
said period of three years from the due date of furnishing the 
said return". 
Amendment 
of section 44 
8. 	 Section 44 of the Nagaland Goods and Services Tax Act 
shall be renumbered as sub-section (1) thereof, and after sub-
section (1) as so renumbered, the following sub-section shall 
be inserted, namely: - 
"(2) A registered person shall not be allowed to furnish an 

February 29, 2024 	 The Nagaland Gazette, Part-V 	 303 
annual return under sub-section (1) for a financial year after 
ifie expiry of a period of three years from the due date of 
tirnishing the said annual return: 
Provided that the Government may, on the 
recommendations of the Council, by notification, and subject 
to such conditions and restrictions as may be specified 
therein, allow a registered person or a class of registered 
persons to furnish an annual return for a financial year under 
sub-section (1), even after the expiry of the said period of 
three years from the due date of furnishing the said annual 
return". 
Amendment 
of section 52 
Amendment 
of section 54. 
9. in section 52 of the Nagaland Goods and Services Tax Act, 
after sub-section (14), the following sub-section shall be 
inserted, namely: - 
"(15) The operator shall not be allowed to furnish a 
statement under sub-section (4) after the expiry of a period of 
three years from the due date offurnishingthe said statement: 
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 an operator or a class of operators to furnish a statement 
under sub-section (4), even after the expiry of the said period 
of three years from the due date of furnishing the said 
statement.". 
10. In section 54 of the Nagaland Goods and Services Tax Act, in 
sub-section (6), the words "excluding the amount of input tax 
credit provisionally accepted," shall be omitted 
Amendment 
of section 56. 
Ii. 	 In section 56 of the Nagaland Goods and Services Tax Act, for 
the words "from the date immediately after the expiry of sixty 
days from the date of receipt of application under the said sub-
section till the date of refund of such tax", the words "for the 
period of delay beyond sixty days from the date of receipt of 
such application till the date of refund of such tax, to be 
computed in such manner and subject to such conditions and 
restrictions as maybe prescribed" shall be substituted. 
Amendment 12. 	 In section 62 of the Nagaland Goods and Services Tax Act, in 

304 	 The Nagaland Gazette, Part-V 	 February 29 2024 
of section 62.. 	 sub-section (2). - 
i. for the words "thirty days". the words "sixty days' 
shall he substituted 
ii 	 the following proviso shall he inserted, namely: - 
"Provided that where the registered person fails 
to furnish a valid return within sixty days of the service of the 
assessment order under sub-section (1), he may furnish the 
same within a further period of sixty days on payment of an 
additional late fee of one hundred rupees for each day of 
delay beyond sixty days of the service of the said assessment 
order and in case he furnishes valid return within such 
extended period, the said assessment order shall be deemed to 
have been withdrawn, but the liability to pay interest under 
sub-section (1) of section 50 or to pay late fee under section 
47 shall continue,". 
Substitution 
of Section 
109. 
Constitution 
of Appellate 
Tribunal and 
Benches 
thereof 
13. 	 For section 109 of the Nagaland Goods and Services Tax Act. 
the following section shall be substituted, namely: - 
"109. Subject to the provisions of this Chapter. the Goods and 
Services Tax Tribunal constituted under the Central Goods 
and Services Tax Act, 2017 shall be the Appellate Tribunal 
for hearing appeals against the orders passed by the Appellate 
Authority or the kevisional Authority under this Act" 
Omission of 	 14. Section 110 and Section 114 of the Nagaland Goods and 
Section 110 	 Services Tax Act, shall he omitted. 
and 114 
Amendment 	 15. In section 117 of the Nagaland Goods and Services Tax Act, 
of 	 section 
1 IT 	 1. In sub-section (1), for the words State Bench or Area 
Benches", the words"State Benches" shall be substituted 
ii. in sub-section (5), in clauses a) and (b), for the words 
"State Bench or Area Benches", the words 'State 
Benches" shall be substituted. 
Arnendinent 
Of 	 section 
16. 	 In section 118 of the Nagaland Goods and Services Tax Act, 

February 29, 2024 	 The Nagaland Gazette Part-V 	 305 
II 8 
	
	 in sub-section (I),,  in clause (a), for the words "National Bench 
or Regional Bench", the words 'Principal Bench" shall be 
substituted. 
Amendment 
of 	 Sect ion 
119. 
17. In section 119 of the Nagaland Goods and Services Tax Act, 
i. 	 for the words "National or Regional Benches", the words 
"Principal Bench" shall be substituted; 
ii, 	 for the words "Sate Bench or Area Benches", the words 
"State Benches' shall be substituted. 
Amendment 	 18. In section 122 of the Nagaland Goods and Services Tax Act, 
of 	 section 	 after sub-section (L4), the following sub-section shall be 
122, 	 inserted, namely: 
"(18) Any electronic commerce operator who— 
(1) 	 allows a supply of goods or services or both through it 
by an unregistered person other than a person exempted 
from registration by a notification issued under this Act 
to make such supply; 
(ii) allows an inter-State supply of goods or services or both 
through it by a person who is not eligible to make such 
inter-State supply; or 
(iii) fails to furnish the correct details in the statement to be 
furnished under sub-section (4) of section 52 of any 
outward supply of goods effected through it by a person 
exempted from obtaining registration under this Act, 
shall be liable to pay a penalty often thousand rupees, or 
an amount equivalent to the amount of tax involved had 
such supply been made by a registered person other than 
a person paying tax under section 10, whichever is 
higher."- igher.". 
AmendmentAmendment 
of 	 section 
132. 
19. 	 In section 132 of the Nagaland Goods and Services Tax Act, in 
sub-section (1), - 
i. Clauses (g). If) and (k) shall be omitted; 
ii. in clause (I), for the words, brackets and letters "clauses 
(a) to (k)", the words, brackets and letters "clauses (a) to 
(j) and clauses (h) and (I)" shall be substituted,  
iii. in clause (iii), for the words "any other offence", the 
words, brackets and letter "an offence specified in 
clause (h)," shall be substituted; 

306 	 The Nagaland Gazette, Part-V 	 February 29 2024 
v. 	 in clause (iv), the words, brackets and letters "or clause 
(g) or clause (f)' shall be omitted. 
Amendment 
of 	 section 
138. 
20. 	 in section 138 of the Nagaland Goods and Services Tax Act, 
i. 	 in sub-section (1), in the first proviso, 
(i) for clause (a), the following clause shall be 
substituted, namely: - 
"(a) a person who has been allowed to compound 
once in respect of any of the offences specified in 
clauses (a) to (f), (h), (i) and (I) of sub-section (1) of 
section 132;"; 
(ii) clause (b) shall be omitted; 
(iii)for clause (c) the following clause shall be 
substituted, namely: - 
a person who has been accused of c.ommittin 
an offence under clause (b) of sub-section (1) of 
section 132;"; 
(iv) clause () shall be omitted; 
ii. 	 in sub-section (2), for the words 'ten thousand rupees or 
fifty per cent, of the tax involved, whichever is higher, 
and the maximum amount not being  less than thirty 
thousand rupees or one hundred and fifty per cent. of the 
tax, whichever is higher". the words "twenty-five per cent. 
of the tax involved and the maximum amount not being 
more than one hundred per cent. of the tax involved" 
shalt be substituted. 
new 	 Section 	 Act, the following section shall be inserted, namely - 
Insertion of 21. After section 158 of the Nagaland Goods and Services Tax 
158A. 
Consent 
based sharing 
of 
information 
furnished by 
taxable 
person 
158A. (1) Notwithstanding anything contained in sections 
133, 152 and 158, the following details furnished by a 
registered person may, subject to the provisions of sub-section 
(2), and on the recommendations of the Council be shared by 
the common portal with such other systems as may be 
notified by the Government, in such manner and subject to 
such conditions as may be prescribed, namely: - 
(a) particulars furnished in the application for registration 
under section 25 or in the return filed under section 39 or 

February 29, 2024 	 The Nagaland Gazette, Part-V 	 307 
under section 44, 
(b) the particulars uploaded on the common portal for 
pleparation of invoice, the details of outward supplies 
furnished under section 37 and the particulars uploaded 
on the common portal for generation of documents under 
section 68: 
(c) such other details as may be prescribed. 
(2) For the purposes of sharing details under sub-section (1), 
the consent shailbe obtained, of-- 
(a) the supplier, in respect of details furnished under 
clauses (a), (b) and (c) of sub-section (1); and 
(b) the recipient, in respect of details furnished under 
clause (1,) of sub-section (1), and under clause (c) of 
subsection (I) only where such details include identity 
information of the recipient, in such form and manner 
as may be prescribed. 
(3) Notwithstanding anything contained in any law for the time 
being in force, no action shall lie against the Government or 
the common portal with respect to any liability arising 
consequent to information shared under this section and 
there shall be no impact on the liability to pay tax on the 
relevant supply or as per the relevant return"  
Retrospective 
exemption to 
certain 
activities and 
transactions 
in Schedule 
Ill to the 
Nagaland 
Goods and 
Services Tax 
Act. 
22. 	 (1) In Schedule III to the Nagaland Goods and Services Tax  
Act, paragraphs 7 and 8 and the Explanation 2 thereof (as 
inserted vide section 31 of Nagaland Goods and Services 
Tax (Amendment) Act, 2018 shall be deemed to have been 
inserted therein with effect from the 1 day of July, 2017. 
(2) No refund shall be made of all the tax which has been 
collected, but which would not have been so collected, had 
sub-section (I) been in force at all material times. 

308 	 The Nagaland Gazette, Part-V 	 February 29, 2024 
THE NAGALAND GOODS AND SERVICES TAX 
(SEVENTH AMENDMENT) ACT, 2023. 
This Bill was passed by the Nagaland Legislative Assembly on 1409.2023. 
K oh im a 
The 14"' September, 2023 
SdI 
SHARINGAIN LONGKUMER 
SPEAKER 
Nagaland Legislative Assembly 
I assent to this Bill 
Sd!- 
Kohima., 	 LA GANESAN 
The 23rd  December, 2023 	 GOVERNOR 

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