THE NAGALAND GOODS AND SERVICES TAX ACT, 2017 Notifications
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Body NOTIFICATION F.NO.FIN/REV-3/GST/l/08(Pt-l)(Vol.II)/8, Dated: 15th October 2020

In exercise of the powers conferred by the first proviso to rule 46 of the Nagaland Goods and Services Tax Rules, 2017, the State Government, on the recommendations of the Council, hereby makes the following amendment in the notification of the Government of Nagaland, Finance Department (Revenue Branch), F.NO.FIN/REV-3/GST/l/08(Pt-l)/452 dated the 13th September 2017, namely:-

In the said notification, with effect from the 01st day of April 2021, for the Table, the following shall be substituted, namely,-

"Table

Serial Number	Aggregate Turnover in the preceding Financial Year	Number of Digits of Harmonised System of Nomenclature Code (HSN Code)
(1)	(2)	(3)
1.	Upto rupees five crores	4
2.	more than rupees five crores	6

Provided that a registered person having aggregate turnover up to five crores rupees in the previous financial year may not mention the number of digits of HSN Code, as specified in the corresponding entry in column (3) of the said Table in a tax invoice issued by him under the said rules in respect of supplies made to unregistered persons.".

(Taliremba)

Officer on Special Duty (Finance)