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<h1>Nagaland Finance Department Enforces Section 11 of GST Ordinance 2020, Retroactively Effective from May 18, 2020.</h1> The Government of Nagaland, through its Finance Department, has issued a notification to implement Section 11 of the Nagaland Goods and Services Tax (Fourth Amendment) Ordinance, 2020. The notification, dated December 22, 2020, specifies that the provisions of Section 11 are to be effective from May 18, 2020. This action is taken under the authority granted by sub-section (2) of section 1 of the Ordinance. The notification is retroactively effective from the specified date in May 2020.