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, the Commissioner, on the recommendations of the Council, hereby makes the following further amendments -

(i) in notification No. 04/2017, dated the 08th August, 2017; and

(ii) in notification No. 22/2017, dated the 15th November, 2017, namely:-

In the said notifications, in the first paragraph, in the proviso, for the words, figures and letters "July, 2017 to November, 2018" and "31st day of December, 2018", the words, figures and letters "July, 2017 to February, 2019" and "31st day of March, 2019" shall be respectively substituted.

(KESONYU YHOME) IAS

Commissioner of State Taxes

Nagaland: Dimapur