Seeks to rationalize late fee for delay in furnishing

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....s Tax Act, 2017 (4 of 2017) (hereafter in this notification referred to as the said Act), the Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of Nagaland, Finance Department (Revenue Branch) F.NO.FIN/REV-3/GST/1/08(Pt.-44 dated the 25th January 2018, namely:- In the said notification, after the fourth proviso, ....