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THE NAGALAND GOODS AND SERVICES TAX ACT, 2017 (Circular)
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Body Office Memorandum NO.CT/NGST-1/CC/2018 Dated 16th September, 2020

In order to strengthen the implementation of Tax Clearance Certificate vide NOTIFICATION NO.FIN/REV-3/GST/l/08(Pt.I)(Vol.l) Dated 27th September 2019 and to ensure proper transfer of state revenue through fund settlement process, it is hereby implored upon all the DDOs under the establishment of both State and Central government within the Stale of Nagaland, to release the payment against all Interstate Purchases, only after confirmation of payment of IGST by the supplier, from the office of the Commissioner of Taxes.

For verification, the following transaction details may be communicated to the undersigned by email to commr.tax-ngl@nic.in

1. GSTIN of the supplier: 2. Legal name of the supplier; 3. Trade name of the supplier; 4. Total contractual value of supply; 5. Name of the commodity/ies or services; 6. Total Amount to be released and 7. Invoice Number and Date:

On receipt of the mail, the concerned authority will check and verify the quality of tax return filed by the supplier from the back office of the GSTN portal. The verification report will be intimated within one working day. This OM shall be enforced with immediate effect.

(KESONYU YHOME) IAS

Commissioner of State Taxes

Nagaland: Dimapur