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of <h1>Nagaland Finance Department Retroactively Implements Sections 2 and 12 of GST Fourth Amendment Ordinance Effective June 30, 2020.</h1> The Government of Nagaland's Finance Department has issued a notification under the Nagaland Goods and Services Tax (Fourth Amendment) Ordinance, 2020. This notification, dated December 22, 2020, invokes the powers granted by sub-section (2) of section 1 of the Ordinance. It appoints June 30, 2020, as the effective date for implementing sections 2 and 12 of the Ordinance. The notification is retroactively effective from June 30, 2020, as confirmed by the Officer on Special Duty in the Finance Department.
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