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of <h1>Nagaland GST Amendment Ordinance 2020: New Section 168A Allows Time Extensions for Compliance Due to COVID-19 Challenges.</h1> The Nagaland Goods and Services Tax (Amendment) Ordinance, 2020, promulgated by the Governor of Nagaland, amends the Nagaland Goods and Services Tax Act, 2017. It aligns the state's GST provisions with central GST laws and addresses challenges posed by the COVID-19 pandemic. The ordinance introduces Section 168A, allowing the government to extend time limits for compliance in cases of force majeure, such as epidemics or natural disasters. This amendment, effective from March 31, 2020, enables retrospective notifications to accommodate unforeseen circumstances impacting the implementation of GST provisions.
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