With a view to further automate the tax administration, in pursuance of Section 68 of the Nagaland Value Added Tax Act, 2005, it has been decided to Introduce mandatory "e- Uploading of Sales and Purchase Invoice details" in the tax soft (Tax administration application software), for Settlement of Input Tax Credit (ITC) claims of VAT registered dealers with the following terms and conditions;

1. Every VAT registered dealer who claims ITC shall apply and obtain login user ID and Password from the Superintendent of Taxes under whose jurisdiction the firm is registered to avail the service.

2. Every such dealer shall access the service through the department's web portal www.nagalandtaxnic.in with his/her user id and password to upload the Sales and Purchase Invoices details in the taxsoft.

3. The service may be availed from their home/ place of business or from any of the District Taxes Offices or from the Dealers' Facilitation Centers during working hours.

4. Every VAT registered dealer in the state who issues or receives tax invoices to or from another VAT registered dealer of the state against any sales or purchases affected by him in the state, from 1st April 2015 shall mandatorily upload the Sales and Purchase invoices in the taxsoft in order to claim ITC or to duly account for the Tax invoices issued against the firm.

5. No claim for ITC from 1st April 2015 onwards will be accepted unless it has been duly uploaded in the department's web portal.

(Asangba Chuba Ao), IAS

Commissioner of Taxes

Nagaland: Dimapur