Nagaland Goods and Services Tax (Amendment) Ordinance, 2020

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.... Year of the Republic of India. An Ordinance to amend the provisions of the Nagaland Goods and Services Act, 2017 to incorporate the amendments made to the Act, to bring uniformity in the application of the CGST and SGST Acts. Whereas, in View of the spread of pandemic COVID-19 across many countries of the world including India, causing immense loss to the lives of people, it has become impera....

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....f the Nagaland Goods and Services Tax Act, 2017, the following section shall be inserted, namely:- Power of Government to extend time limit in special circumstances. '168A. (1) Notwithstanding anything contained in this Act, the Government may, on the recommendations of the Council. by notification, extend the time limit specified in, or prescribed or notified under, this Act in respect of a....