Amendment status not verified — confirm the current text below against the official source.
In section 62 of the Nagaland Goods and Services Tax Act, in 304 The Nagaland Gazette, Part-V February 29 2024 of section 62.. sub-section (2). - i. for the words "thirty days". the words "sixty days' shall he substituted ii the following proviso shall he inserted, namely: - "Provided that where the registered person fails to furnish a valid return within sixty days of the service of the assessment order under sub-section (1), he may furnish the same within a further period of sixty days on payment of an additional late fee of one hundred rupees for each day of delay beyond sixty days of the service of the said assessment order and in case he furnishes valid return within such extended period, the said assessment order shall be deemed to have been withdrawn, but the liability to pay interest under sub-section (1) of section 50 or to pay late fee under section 47 shall continue,". Substitution of Section