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<h1>Nagaland GST Act 2023: Aligns with Central GST, Updates on Tax Liability, Registration, Penalties, and Appellate Tribunal Provisions.</h1> The Nagaland Goods and Services Tax (Seventh Amendment) Act, 2023, amends the Nagaland GST Act, 2017, aligning it with the Central GST Act to ensure uniformity. Key changes include modifications to sections on tax liability, registration exemptions, corporate social responsibility, and return filing deadlines, with a new three-year limit for furnishing returns and statements. The Act introduces penalties for non-compliance by e-commerce operators and allows consent-based information sharing. It also updates provisions on the Appellate Tribunal and omits certain sections. Retrospective exemptions for specific activities from July 1, 2017, are included, without refunding collected taxes.