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of <h1>Nagaland GST Rules: Tax Clearance Certificate Requires Timely Return Filing and Payment per Sections 12 & 13 of NGST Act 2017.</h1> The circular from the Office of the Commissioner of State Taxes, Nagaland, addresses taxpayer concerns about the requirement to pay GST before obtaining a Tax Clearance Certificate (TCC). It clarifies that according to sections 12 and 13 of the NGST Act, 2017, the 'time of supply' determines the due date for GST payment, which is either the date of invoice issuance or receipt of payment, whichever is earlier. Taxpayers must file returns and pay taxes by this due date, regardless of payment receipt. Issuance of a TCC is contingent upon timely GST return filing and tax payment.
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