DIMAPUR, JUNE 28 (MExN): The Commissioner of State Taxes, Government of Nagaland has informed that the liability to pay tax on reverse charge basis, under sector 9(4) of the Nagaland Goods and Service Tax Act, 2017, section 5(4) of the Integrated Goods and Services Tax Act, 2017 and section 7(4) of the Unions Territory Goods and Service Tax Act, 2017 has been deferred till September 30, 2018.
It also informed that the provisions for deduction of tax at source (TDS) under section 51 of the NGST and collection of tax at sources (TCS) under section 52 of the NGST Act shall remain suspended till September 30, 2018.
Onsite training on GST
Meanwhile, the Commissioner of State Taxes also informed that the National Institute of Financial Management (NIFM), Faridabad in collaboration with State Taxes Department will be conducting onsite training on GST in two batches at the conference hall, Directorate of Treasuries & Accounts, Kohima on July 10 & 11 from 10:30am onwards.
In this connection, all Head of Departments have been requested to direct the concerned officers to attend the proposed training as per the given schedule without fail.
Notification on GST
Further, in exercise of the powers conferred by section 48 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017) read with sub-rule (3) of rule 83 of the Nagaland Goods and Services Tax Rules, 2017, the Commissioner of State Taxes, on the recommendations of the Council has notified the National Academy of Customs, Indirect Taxes and Narcotics, Department of Revenue, Ministry of Finance, Government of India, as the authority to conduct the examination as per the said sub-rule.
