The Government of Nagaland on October 30, 2024, notified the Nagaland Goods and Services Tax (Seventy-One Amendment) Rules, 2024 further to amend the Nagaland Goods and Services Tax Rules, 2017.
The following has been stated: -
•In rule 8, in sub-rule (4A), after the first proviso, the following proviso shall be inserted, namely: -
Provided further that every application made under sub-rule (4) by a person, other than a person notified under sub-section (6D) of section 25, who has not opted for authentication of Aadhaar number, shall be followed by taking photographs of the applicant where the applicant is an individual or of such individuals in relation to the applicant as notified under sub-section (6C) of section 25 where the applicant is not an individual, along with the verification of the original copy of the documents uploaded with the application in FORM GST REG-01 at one of the Facilitation Centers notified by the Commissioner for this sub-rule and the application shall be deemed to be complete only after successful verification as laid down under this proviso.
•In rule 21,
(i) In clause (f), after the words, letters, and figures -FORM GSTR-1", the letters, words, and figures, as amended in FORM GSTR-1A if any." shall be inserted.
(ii) After clause (g), the following clause shall be inserted, namely: - (ga) violates the provisions of the third or fourth proviso to sub-rule (L) of rule 23 or".
They shall come into force on October 30, 2024.
The detailed notification is given in the document below.
[Notification No. FIN/REV-3/GST/1/08(Pt-1)(Vol.II)/286]
