Nagaland Goods and Services Tax (Second Removal of Difficulties) Order, 2018

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.... Goods and Services Tax Act, 2017 (4 of 2017) (hereafter in this Order referred to as the said Act) provides that a registered person shall not be entitled to take input tax credit in respect of any invoice or debit note for supply of goods or services or both after the due date of furnishing of the return under section 39 for the month of September following the end of financial year to which suc....

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.... return under section 39 for the month of September following the end of the financial year to which such details pertain, or furnishing of the relevant annual return, whichever is earlier; AND WHEREAS, the financial year 2017-18 was the first year of the implementation of the Goods and Services Tax in India and the taxpayers were still in the process of familiarizing themselves with the new taxa....

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....e the difficulties, namely:- 1. Short title-This Order may be called the Nagaland Goods and Services Tax (Second Removal of Difficulties) Order, 2018.- 2. In sub-section (4) of section 16 of the said Act, the following proviso shall be inserted, namely: - "Provided that the registered person shall be entitled to take input tax credit after the due date of furnishing of the return under sec....