Seeks to bring in force provisions of sections 4 and 5 of the Nagaland Goods and Services Tax (Fifth Amendment) Act, 2021 (3 of 2021) - FIN/REV-3/GST/I/08(Pt-1)(Vol.II)/128 - Nagaland SGST
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Commencement of GST amendment: Sections 4 and 5 of Nagaland GST (Fifth Amendment) Act brought into force with retrospective effect. The State Government, under clause (c) of section 1 of the Nagaland Goods and Services Tax (Fifth Amendment) Act, 2021, appoints 1 August 2021 as the date on which the amendment's provisions (sections 4 and 5) shall come into force and declares the notification to be deemed to have come into force from 30 July 2021, thereby giving the commencement retrospective effect.
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Provisions expressly mentioned in the judgment/order text.
Commencement of GST amendment: Sections 4 and 5 of Nagaland GST (Fifth Amendment) Act brought into force with retrospective effect.
The State Government, under clause (c) of section 1 of the Nagaland Goods and Services Tax (Fifth Amendment) Act, 2021, appoints 1 August 2021 as the date on which the amendment's provisions (sections 4 and 5) shall come into force and declares the notification to be deemed to have come into force from 30 July 2021, thereby giving the commencement retrospective effect.
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