ln pursuance of sub-rule (1) of rule 26 of the Nagaland Goods and Services Tax Rules, 2017, the Commissioner, on the recommendation of the GST Council hereby makes the following amendment in the Notification-07/2017 of the Government of Nagaland, Office of the Commissioner of Taxes NO.CT/LEG/GST-NT/12/17 dated 24th August, 2017 namely:-

In the said notification for the clause (ii), the following shall be substituted, namely:-

"(ii) Electronic verification code generated through net banking login on the common portal;

(iii) Electronic verification code generated on the common portal."

2. This notification shall be deemed to have come into force with effect from the 22nd day of June, 2017.

(Y. MHATHUNG MURRY)

Commissioner of Taxes

Nagaland: Dimapur