Amendment status not verified — confirm the current text below against the official source.
Section 44 of the Nagaland Goods and Services Tax Act shall be renumbered as sub-section (1) thereof, and after sub- section (1) as so renumbered, the following sub-section shall be inserted, namely: - "(2) A registered person shall not be allowed to furnish an February 29, 2024 The Nagaland Gazette, Part-V 303 annual return under sub-section (1) for a financial year after ifie expiry of a period of three years from the due date of tirnishing the said annual return: Provided that the Government may, on the recommendations of the Council, by notification, and subject to such conditions and restrictions as may be specified therein, allow a registered person or a class of registered persons to furnish an annual return for a financial year under sub-section (1), even after the expiry of the said period of three years from the due date of furnishing the said annual return". Amendment of section 52 Amendment of section 54.