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<h1>Nagaland Finance Department Implements GST Fifth Amendment Act, 2021; Sections 4 & 5 Effective August 1, 2021.</h1> The Government of Nagaland's Finance Department has issued a notification to enforce sections 4 and 5 of the Nagaland Goods and Services Tax (Fifth Amendment) Act, 2021, effective from August 1, 2021. This notification is backdated to take effect from July 30, 2021. The notification is authorized by the Commissioner and Secretary under the powers granted by clause (c) of section 1 of the Act.