Section 147 of Nagaland GST Act 2017 ( Section 147 of Nagaland GST Act 2017 explains Deemed Exports and is covered in CHAPTER XXI: MISCELLANEOUS ) Deemed Exports. 147. The Government may, on the recommendations of the Council, notify certain supplies of goods as “deemed exports”, where goods supplied do not leave India, and payment for such supplies is received either… Read More »
Section 146 of Nagaland GST Act 2017 ( Section 146 of Nagaland GST Act 2017 explains Common Portal and is covered in CHAPTER XXI: MISCELLANEOUS ) Common Portal 146. The Government may, on the recommendations of the Council, notify the Common Goods and Services Tax Electronic Portal for facilitating registration, payment of tax, furnishing of returns, computation and settlement of integrated… Read More »
Section 145 of Nagaland GST Act 2017 ( Section 145 of Nagaland GST Act 2017 explains Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence and is covered in CHAPTER XXI: MISCELLANEOUS ) Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence. 145. (1) Notwithstanding anything contained… Read More »
Section 144 of Nagaland GST Act 2017 ( Section 144 of Nagaland GST Act 2017 explains Presumption as to documents in certain cases and is covered in CHAPTER XXI: MISCELLANEOUS ) Presumption as to documents in certain cases. 144. Where any document- (i) is produced by any person under this Act or any other law for the time being in force;… Read More »
Section 143 of Nagaland GST Act 2017 ( Section 143 of Nagaland GST Act 2017 explains Job work procedure and is covered in CHAPTER XXI: MISCELLANEOUS ) Job work procedure. 143. (1) A registered person (hereafter in this section referred to as the “principal”) may, under intimation and subject to such conditions as may be prescribed, send any inputs or capital… Read More »