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of <h1>Nagaland Tax Office Tightens Scrutiny on New GST Registrations; Focus on Compliance with Goods and Services Act, 2017.</h1> The circular from the Nagaland Commissioner of State Taxes addresses the issue of individuals applying for new GST registrations instead of revoking cancelled ones due to non-compliance with the Nagaland Goods and Services Act, 2017. It instructs officers to scrutinize applications for new registrations, especially when previous registrations were cancelled for statutory violations. Officers are advised to verify details on the common portal, comparing past and current applications, and reject new applications if deficiencies are found, such as failure to apply for revocation of previous cancellations. The circular emphasizes uniformity in law implementation and requests the issuance of trade notices to inform the public.
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