GST – States – FIN/REV-3/GST/1/08 (Pt-1) “R” – Dated:- 30-6-2017 – GOVERNMENT OF NAGALAND FINANCE DEPARTMENT (Revenue Branch) F.NO.FIN/REV-3/GST/1/08 (Pt-1) R Dated Kohima, the 30th June, 2017 NOTIFICATION In exercise of the powers conferred by sub-section (3) of section 54 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017), the State Government, on the recommendations of the Council hereby notifies that no refund of unutilised input tax credit shall be allowed under sub-section (3) o
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