Kohima, October 11 (MExN): The Nagaland state Finance Department in an order has stated that sub-section (1) of section 44 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017) provides that every registered person, other than an Input Service Distributor, a person paying tax under section 51 or section 52, a casual taxable person and a non-resident taxable person, shall furnish an annual return for every financial year electronically in such form and manner as may be prescribed on or before the thirty-first day of December following the end of such financial year.
For the purpose of furnishing of the annual return electronically for every financial year as referred to in sub-section (1) of section 44 of the said Act, certain technical problems are being faced by the taxpayers as a result whereof, the said annual return for the period from July 1, 2017 to March 31, 2018 could not be furnished by the registered persons, as referred to in the said sub-section (1) and because of that, certain difficulties have arisen in giving effect to the provisions of the said section.
The State Government, on recommendations of the Council has made the following order, to remove the difficulties:
• Short title- This Order may be called the Nagaland Goods and Services Tax (Seventh Removal of Difficulties) Order, 2019.
• In section 44 of the Nagaland Goods and Services Tax Act, 2017, in the Explanation, for the figures, letters and word “31st August, 2019”, the figures, letters and word “30th November, 2019” shall be substituted.
