Amendment status not verified — confirm the current text below against the official source.
in section 52 of the Nagaland Goods and Services Tax Act, after sub-section (14), the following sub-section shall be inserted, namely: - "(15) The operator shall not be allowed to furnish a statement under sub-section (4) after the expiry of a period of three years from the due date offurnishingthe said statement: 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 an operator or a class of operators to furnish a statement under sub-section (4), even after the expiry of the said period of three years from the due date of furnishing the said statement.".