The Government of Nagaland on July 26, 2023, hereby makes the following further amendments in the notification of the Government of Nagaland Finance Department being Notification No. 13/2017-State Tax (Rate),
The following has been stated –
In the notification, in Annexure III, for the words and figures “during the Financial Year ____ under forward charge”, the words and figures “from the Financial Year ____under forward charge and have not reverted to reverse charge mechanism” shall be substituted.
This notification shall come into force with effect from July 27, 2023.
[Notification No. NO.FIN/REV-3/GST/1/08(Pt-1)(Vol.II]
