In exercise of the powers conferred by section 168 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017) read with sub-rule (5) of rule 61 of the Nagaland Goods and Services Tax Rules, 2017 and notification No. 04/2017 dated 08th August, 2017, the Commissioner, hereby makes the following amendments in the notification of the Government of Nagaland, Office of the Commissioner of Taxes, Nagaland, Dimapur vide No. 05/2017 NO.CT/LEG/GST-NT/12/17 dated the 17th August, 2017, namely:-

(i) in the table,-

(a) in SI. No. 1, in column (3), for the figures, letters and word "20th August, 2017", the figures, letters and word "25th August, 2017" shall be substituted;

(b) in SI. No. 2, in column (4), in item (i), for the figures, letters and word "20th August, 2017", the figures, letters and word ''25th August, 2017" shall be substituted;

(c) in SI. No. 2, in column (4), in item (iii), for the figures, letters and words"21st day of August, 2017", the figures, letters and words"26lh day of August, 2017" shall be substituted;

(d) in SI. No. 3, in column (3), for the figures, letters and word "20th August, 2017", the figures, letters and word "25th August, 2017" shall be substituted;

(ii) in paragraph 2, after the words "electronic credit ledger" occurring before the Explanation, the words, figures and letters "on or before 25th August, 2017" shall be inserted.

2. This notification shall come into force with effect from the Official Gazette.

(Y. MHATHONG MURRY)

Addl./Commissioner of Taxes

Nagaland: Dimapur

Corrigendum- 01/2017 NO.CT/LEG/GST-NT/12/17 Dated, 15th September, 2017:

In the notification NO.06/2017 of the Government of Nagaland, Office of the Commissioner of Taxes, Nagaland, Dimapur NO.CT/LEG/GST-NT/12/17 dated 24th August, 2017

in line 4, for the word "the Board" shall be substituted by "the Commissioner", on the recommendation of the GST Council".

(Y. MHATHUNG MURRY)

Commissioner of Taxes

Nagaland: Dimapur