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of <h1>Nagaland Finance Department Enforces GST Amendment Provisions Retroactively from July 5, 2022, per Sections 11(c) and 12.</h1> The Government of Nagaland, through its Finance Department, has issued a notification regarding the Nagaland Goods and Services Tax (Sixth Amendment) Ordinance, 2022. This notification, dated November 19, 2022, announces the enforcement of clause (c) of section 11 and section 12 of the Ordinance. The effective date for these provisions is retroactively set to July 5, 2022. The notification is authorized by the Commissioner and Secretary of the department.
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