Amendment status not verified — confirm the current text below against the official source.
In section 122 of the Nagaland Goods and Services Tax Act, of section after sub-section (L4), the following sub-section shall be 122, inserted, namely: "(18) Any electronic commerce operator who— (1) allows a supply of goods or services or both through it by an unregistered person other than a person exempted from registration by a notification issued under this Act to make such supply; (ii) allows an inter-State supply of goods or services or both through it by a person who is not eligible to make such inter-State supply; or (iii) fails to furnish the correct details in the statement to be furnished under sub-section (4) of section 52 of any outward supply of goods effected through it by a person exempted from obtaining registration under this Act, shall be liable to pay a penalty often thousand rupees, or an amount equivalent to the amount of tax involved had such supply been made by a registered person other than a person paying tax under section 10, whichever is higher."- igher.". Amendment Amendment of section