Non-application of registration provisions excludes specified non citizens and government entities from certain Section 25 obligations. The Government, under section 25(6D) of the Nagaland GST Act and on the Council's recommendation, notifies that sub sections (6B) and (6C) of section 25 shall not apply to specified classes: non Indian citizens; Central or State Government departments or establishments; local authorities; statutory bodies; Public Sector Undertakings; and applicants for registration under section 25(9), superseding the prior March 23, 2020 notification except as to earlier acts or omissions.
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Provisions expressly mentioned in the judgment/order text.
Non-application of registration provisions excludes specified non citizens and government entities from certain Section 25 obligations.
The Government, under section 25(6D) of the Nagaland GST Act and on the Council's recommendation, notifies that sub sections (6B) and (6C) of section 25 shall not apply to specified classes: non Indian citizens; Central or State Government departments or establishments; local authorities; statutory bodies; Public Sector Undertakings; and applicants for registration under section 25(9), superseding the prior March 23, 2020 notification except as to earlier acts or omissions.
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