Kohima, July 15 (DIPR): The Finance Department (Revenue Branch) in a notification has stated that in exercise of the powers conferred by sub-section (3) of section 1 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017), the State Government has appointed the day of 24th June, 2017, as the date on which the provisions of sections 1, 2, 3, 4, 5, 10, 22, 23, 24, 25, 26, 27, 28, 29, 30, 139, 146 and 164 of the said Act shall come into force.
The State Government has specified the persons who are only engaged in making supplies of taxable goods or services or both, the total tax on which is liable to be paid on reverse charge basis by the recipient of such goods or services or both under sub-section (3) of section 9 of the said Act as the category of persons exempted from obtaining registration under the aforesaid Act. This notification comes into force wef 24th day of June, 2017.
In another notification, the State Government has notified www.gst.gov.in as the Common Goods and Services Tax Electronic Portal for facilitating registration, payment of tax, furnishing of returns, computation and settlement of integrated tax and electronic way bill.
Explanation- For the purposes of this notification, “www.gst.gov.in” means the website managed by the Goods and Services Tax Network, a company incorporated under the provisions of section 8 of the Companies Act 2013 (18 of 2013).
This notification comes into force wef June 24, 2017.