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<h1>Nagaland GST Amendment Act Enforces Sections 2, 3, 7-15 from Jan 1, 2022, Retroactive to Dec 21, 2021.</h1> The Government of Nagaland's Finance Department issued a notification under the Nagaland Goods and Services Tax (Fifth Amendment) Act, 2021. It announces that sections 2, 3, and 7 to 15 of the Act are to be enforced starting January 1, 2022. The notification is retroactively effective from December 21, 2021. The document is signed by the Commissioner and Secretary of the department.