The Commissioner of State Taxes, Nagaland, on February 9, 2018, had notified April 30, 2018 for inter-State movement of goods (movements of goods which commences and terminates within the State). Provisions of Rules 138 of the Nagaland Goods and Services Tax Rules, 2017 relating to furnishing of information prior to commencement of intra-state movement of goods within the State of Nagaland and generation of e-way bill for such movement of goods will apply on and from, the April 30, 2018, for all taxable goods of any value.
Now, Commissioner of State Taxes, Nagaland has amended Notification No. CT/LEG/GST-NT/12/17/1743 dated February 9, 2018. In the said notification, for the words “for all taxable goods of any value” shall be substituted by the words “value of goods not exceeding fifty thousand rupees”.