The Nagaland Goods and Services Tax (Ninth Amendment) Act, 2024

The Nagaland Gazette October 30, 2024
PART-V
NOTIFICATION
Dated Kohima, the 25th October, 2024.
NO.LAW/BILL/23-28/2024 : : The Nagaland Goods and Services Tax (Ninth
Amendment) Act, 2024 Act No. 8 of 2024 duly assented by the Hon’t)Ie
Governor on 5th Oct. 2024 is hereby published for general inforlnation.
Sd/-
Y. KIKHETO SEMA, IAS
Commissioner & Secretary to the Govt. ofNagaiand.
Nagaland Goods and Services Tax (Ninth Amendments) Act, 2024
An
Act
further to amend the Nagal and Goods and Setvices 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 the CGS-f and SGST Acts.
Be it enacted by the Legislature of Nagaland in the Seventy-HRh year of-The Repubiic
of India as foIIo\\'s:-
Short title and
commencement
1. (a) This Act may be called the Nagaland Goods and Services Tax (Nint
A mendnlent) Act. 2024.
(b) it shall extend to the n=hole ofNagaitInd.
(c) it shall corlie into force on such date as the State Government ma:
by nodi-\cation appoint.
Provided that diffeR: it daies n lay be appointed for dill-ere!
provisions of this Act and any reference in ally such provision to it
cotnmeilcenler!! of this Act shall be co! IS!!Ucd as a rei-el'enee to the comin
into force of that pi ov ision .
Amendment of
section 2. 2. III the Fgaga laird Goods and Services Tax Act, 2f >1 7 {herein after refeITed !
as the Nagaiaad Goods and Services Tax Act). in Section 2, for cIal>;
(6 1 ), the following clause shall be subsTituted, nalneiy :-
’(61 ) '’input Service Dist!{butor'- iileans an office of the supplier of good
or services or both which receives tax invoices towards the receipt of inpt
services. illcluding invoices in respect o!’ services !iat>ie to tax under sub
section (3) or sub-section (4) of Section 9, R)r or on behalf of dis£inc
persons referred to in SecTion 25. and ii.tide to distribute The input tax cred
in respect of such invoices in the nranner pro\'ided in Section 20;'.

70 The Nagaland Gazette, Part-V October 30, 2024
Substitution of
Section 20. 3. For Section 20 of.the Nagaland Goods and Services Tax Act, the
following section shall be substituted, namely:-
''20. (1) Any office of the supplier of goods or services or both which
receives tax invoices towards the receipt of input services, including
invoices in rcspect of services liable to tax under sub-section (3) or sub-
section (4) of Section 9, for or on behalf of distinct persons referred to in
Section 25. shall be required to be registered as Input Service Distributor
under clause (vIii) of Section 24 and shall distribute the input tax credit in
respect of such invoices.
\tanner of
distribution of
credit by Input
ServIce
Distributor
(2) The Input Service Distributor shall distribute the credit of state tax or
integrated tax charged on invoices received by him, including the credit of state
or integrated tax in respect of services subject to levy of tax under sub.section
(3) or sub-section (4) of Section 9 paid by a distinct person registered in the
same State as the said Input Service Distributor, in such manner, within such
time and subject to such restrictions and conditions as may be prescribed.
(3) The credit of state tax shall be distributed as state tax or integrated tax and
integrated tax as integrated tax or state tax, by way of issue of a document
containing the amount of input tax credit, in such manner as may be
prescribed.”.
After Section 122 of the Na@land Goods and Services Tax Act, the
following section shall be inserted, namely :-
Insertion of
New Section
122A.
Penalty for
failure to
regIster certaIn
machines used
in manufacture
of goods as per
special
procedure.
4.
“122A. (1). Notwithstanding anything contained in this Act, where any
person, who is engaged in the manufac hIre of goods in respect of which
any special procedure relating to registration of machines has been
notified under section 148, acts in contravention of the said special
procedure, he shall, in addition to any penalty that is paid or is payable by
him under Chapter XV or any other provisions of this Chapter, be liable
to pay a penalty equal to an amount of one lakh rupees for every machine
not so registered.
(2) in addition to the penalty under sub-section (1), every machine not so
registered shall be liable for seizure and confiscation:
Provided that such machine shall not be confiscated where–--
(a) the penalty so imposed is paid; and
(b) the registration of such machine is made in accordance with the
special procedure within three days of the receipt of commwdcation
of the order of penalty.".

October 30, 2024 The Nagaland Gazette, Part-V
THE NAGALAND GOODS AND SERVICES TAX
(NINTH AMENDMENT) BILL, 2024.
71
(As passed by the Nagaland Legislative Assembly on the 29th August, 2024)
I'his Bi iI \\'as passed b) the Nag,alalrd Legis!£tti\'c’ .;\ssci Irbi)’ on 29.08.2024.
Sd/-
SHARIN(;AIN LON(;KtiM ER
SPEAKER
Nagaland Legislative Assembly
Kohima,
The 29-08-2024
I assent to this Bill
Sd/-
LA, G r\ X ES AN
GO VERN OR
Kohima,
The 05- 10-2024

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