The Government of Nagaland on October 30, 2024, issued the Nagaland Goods and Services Tax (Ninth Amendment) Act, 2024, to further amend the Nagaland Goods and Services Tax Act, 2017.
The following has been stated namely: -
• Section 2 (61) shall be substituted, which states about the definition of Input Service Distributor.
• Section 20 shall be substituted, which states the manner of distribution of credit by Input Service Distributor.
• After Section 122, a new section "122A - Penalty for failure to register certain machines used in the manufacture of goods as per special procedure", shall be inserted.
[Notification no. - LAW/BILL/23-28/2024]
