Amendment status not verified — confirm the current text below against the official source.
In section 37 of the Nagaland Goods and Services Tax Act, of section 37 atier sub-section (4), the following sub-section shall be inserted, namely: - 15) A registered person shall not be allowed to furnish the details of outward supplies under sub-section (1) for a tax period after the expiry of a period of three years from the due date of furnishing the said details Provided that the Government may, on the recommendations of the Council, by notification, subject to such conditions and restrictions as may be specified therein, allow a registered person or a class of registered persons to furnish the details of outward supplies for a tax period under sub-section (1). even after the expiry of the said period of three years from the due date of furnishing the said details". Amendment of section 39 In section 39 of the Nagaland Goods and Services Tax Act, after sub-section (10), the following sub-section shall be inserted, namely: - "(ii) A registered person shaH not be alloved to furnish a return for a tax period after the expiry of a period of three years from the due date of furnishing the said return: Provided that the Government may, on the recommendations of the Council, by notification, subject to such conditions and restrictions as may be specified therein. allow a registered person or a class of registered persons to furnish the return for a tax period, even after the expiry of the said period of three years from the due date of furnishing the said return". Amendment of section 44