THE NAGALAND GOODS AND SERVICES TAX (4TH AMENDMENT) ORDINANCE, 2020

IU1strnhiou Ni'. NFIRN -646 

" 	'1 

'l'I%F NA(.•LANI) 

EX FItAORfllN MtV 

	

r)11N/'V1'(1S111/0H(i'_l tI)/2'1 	 DatedKohIinti, 	22" l)ecernber 2020. 

tite N 	a1tnd (4)o(Is uitl 	cuj 1c (Einirflt ,, 	idm'nl) OrdiflftflCC% 2020. 

(lagahtuiJ 01 diliaiwv Nt), H til 2020) 

Pronmigisted by the OUVCIUOI c Ntigdand jn tile Seventy-First year 01'1111 
Republic 

of India 

An 

Cud mince 

to linTher amend the 	
aland Ooods ntcI services ThX Act. 20 I 7(Act No-4 of 

2() I 

 

7) to I urponuC 111C 
aineiidments nuide to the COST Act, 2017 to bring unU'orinitY in the 

application ol thC C(_,S1 atid S(t'd Acts. 

Whereas. the I egislative Assembly of the State ol' Nagalciild is not in 
sS5i0fl and 

the tiovernor is satisFied that circttmSIafleS exist which reader it 
itxssar) for hill to take 

immediate action. 

t)wrefore, in exercise of the powers conIrrec1 by clause (I) of Article 213 of 

the Constitution oiI ndia. the (ioverni' ot' N;iUIafl(l is pleased to promulgate the t\'dlowing 

t )idinance. na)iieI 

Short 	title 	I 	t I 	Ilils (,)rdii1m 	ma> he ea)kd the Nugatalid (Iod. atid Sr 

and 	
Tax (Fourth Afl CilClICflh) ()rdintI'iCC, 2020. 

Ct)I i)mflCflCCIflC 

Ill. 

(2 	
Sa' c a other" i'. provided, the provisions of this ()rdinance shall 

111(1 force )11 such date as the State 'Joverument may. by 

11(ili fIII 	
Ifl tI)C ( )1iici 	( it/ctiC. appoint: 

I)rovideti that different dates may be appointed for dii fcrent 

prOVi°' 	ul tIii'. Act UItd any relereilec in any such provision to the 

immenceflflh ni this Act shall be eun tc rud as a reference to the coming 

into ilreC of tliut prue isi011 

A inc ad men I 

''I Section 2 

2. In the x t
ing clauSe (114) 01 section 2 oF the Nagaland Goods and 

5cr' ccs 
Tax Act 2017: herCflaf1er relerred to 	the principal Act, For 

eLIuCS (C) and ( U). the 
Jullt)WIi1g clauses shall be substituted, nimelv 

"( c) 1)adra ud Nagar 1-laveli and l)tmutn and l.)iu 

(U) i.duk1i 



2 	 The 
	 Gazette, 

	22, December, 202() 

Amendment 	
3. in section 10 of the principal Act, in sub-section (2), in clauses (b), (c) 

of Section 10. 	
and (d), after the words "of goods" the words "or services" shall be 

inserted. 

Amendment 	
4. In section 16 of the principal Act, in sub-section (4), the words "invoice 

of Section 16. 	
relating to such" shall be omitted. 

Amendment 	5. In section 29 of the principal Act, in sub-section (1), for clause (c), the 

of Section 29, 
following clause shall be substituted, namely 

"(c) the taxable person is no longer liable to be registered under section 
22 or section 24 or intends to opt out of the registration voluntarily made 

under sub-section (3) of section 25:". 

"Provided that such period may, on sufficient cause being shown, 

and for reasons to he recorded in writing, be extended,— 

(a) by the Additional Commissioner or the Joint Commissioner, as 

the  case may be, for a period not exceeding thirty days; 

(b) by the Commissioner, for a further period not exceeding thirty 
days, beyond the period specified in clause (a).". 

ArtindrneiiI 	
7. In section 31 of the principal Act, in sub-section (2), for the proviso, 

D Section 31. 	
the following proviso shall be substituted, namely:-- 

"Provided that the Government may, on the recommendations of 

the Council, by notification,— 
(a) specify the categories of services or supplies in respect of 

which a tax invoice shall be issued, within such time and in such manner 
as may be prescribed; 

(b) subject to the condition mentioned therein, specify the 
categories of services in respect of which— 

(i) any other document issued in relation to the supply shall be 
deemed to be a tax invoice; or 

(ii) tax invoice may not be issued.". 

Aincndmeilt 	6. In section 30 of the principal Act, in sub-section (1), for the proviso, 
the ibilowirig proviso shall be substituted, namely— 

of Section 30. 



22, December, 2020 
	

The Nagaland Extra Ordinary Gazette, 	3 

	

Amendment 	8. In section 51 of the principal Act, - 

	

01 Section 51. 	(a) for sub-section (3), the following sub-section shall be substituted, 
namely:— 

"(3) A certificate of tax deduction at source shall be issued in 
such form and in such manner as may be prescribed.". 

(b) sub-section (4) shall be omitted,". 

Amendment 

of Section 

122. 

9. In section 122 of (he principal Act, alter sub-section (1), the following 
sub-section shall be. inserted, namely:— 

"(1A) Any person who retains the benefit of a transaction covered 
tinder clauses (i), (ii), (vii) or clause (ix) of sub-section (1) and at whose 
instance such transaction is conducted, shall be liable to a penalty of an 
amount equivalent to the tax evaded or input tax credit availed of or 
passed on.". 

Amendment 	10. In section 132 of the principal Act, in sub-section (l), 

oisection 

	

	
0) for the words "Whoever commits any of the following offences", 

the words "Whoever commits, or causes to commit and retain the benefits 
132. 	 arising out of, any of the following offenccs" shall be substituted; 

(ii) for clause (c), the following clause shall be substituted, 

namely:— 
"(c) avails input tax credit using the invoice or bill referred to in 
clause (b) or fraudulently avails input tax credit without any 
invoice or bill:", 

(iii) in sub-clause (c), the words ", fraudulently avails input tax 

credit" shall be omitted. 

'niçndinent 	ii, In section 140 of the.principal Act, with effect from the 1' day of July, 

)f Section 2017,— 

40. 	
(a) in sub-section (I), after the words "existing law", the words "within 

such time and" shall be inserted and shall be deemed to have been 

inserted; 

(b) in sub-section (2), after the words "appointed day", the words "within 
such time and" shall be inserted and shall be deemed to have been 

inserted; 

(C) n sub-section (3), for the words "goods held in stock On the appointed 

day subject to", the words "goods held in stock on the appointed day, 

within such time and in such manner as may be prescribed, subject to" 
shall be substituted and shall be deemed to have been Substituted; 



The Nagaland Extra Ordinary Gazette,
22, D cembCr,020 

_--— 

(d) in sub-section (5), for the words "existing law, the words "existing 
 

law, within such time and in such manner as may be prescribed" shall he 
A. 

substituted and shall be deemed to have been substitute-, 
 

(e) in sub-section (6), for the words "goods held in 
StCJCh on the appointed 

day subject to", the words "goods held in stock on the appointed day, 
within such time and in such manner as may he prescribed subject to" 
shall be substituted and shall be deemed to have been substituted; 

Amendment 	12. In section 172 of the principal Act, in sub-sectiOn (1), in the proviso, 

of 	Section 	
for the words "three years", the words "five years" shall be substituted 

£ 4.. 

Amendment 

of Schedule 

II 

13. 	In Schedule U of the principal Act, in paragraph 4, the words 
"whether or not for a consideration," at both the places where they occur, 
shall be omitted and shall be deemed to have been omitted with effect 

from the i' day of July, 2017. 

Sd!- 

R.N. RAVI 
Governor 

• Sd/- 

KUANRINLA T. KOZA 

Special Secretary to the Government of Nagaland 

Department of Justice & Law 

Kohima 1. Prin 	
and published by the Directorate of Printing & Stationery, Nagaland 

(Ex-Gazette) No. 80/150+10/ 22-12-2020.