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of <h1>Nagaland GST Sixth Amendment Act 2022: Key Changes to Sections 16, 29, 34, 37, 38, 39, 41, 54 for Compliance.</h1> The Nagaland Goods and Services Tax (Sixth Amendment) Act 2022, effective from June 14, 2023, introduces several amendments to align the Nagaland GST Act with changes in the Central GST Act. Key amendments include modifications to sections 16, 29, 34, 37, 38, 39, 41, and 54, among others. These changes address input tax credit details, filing deadlines, and conditions for furnishing returns. Notably, sections 42, 43, and 43A are omitted, and new provisions are introduced for the communication of inward supplies and input tax credit. The amendments aim to ensure uniformity and improve compliance in the GST framework within Nagaland.
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