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of <h1>Nagaland GST Circular: Clarifies Advance Tax for Casual Taxable Persons, Excess ITC Recovery, and Penalties for Non-compliance.</h1> The circular from the Nagaland Commissioner of State Taxes provides clarifications on GST issues related to casual taxable persons (CTP) and the recovery of excess Input Tax Credit (ITC) by Input Service Distributors (ISD). It clarifies that CTPs need to deposit advance tax based on net tax liability after considering eligible ITC. For operations beyond 180 days, a normal registration is required, with no advance tax, and can be surrendered post-event. Excess ITC distributed by ISDs must be recovered from recipients, who may voluntarily pay back with interest. Non-compliance may lead to proceedings under NGST Act sections 73 or 74, and ISDs face penalties under section 122(1)(ix).
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