partial modification to the Notification NO.CT/Leg/CR/128/2006 dated 13th April 2012, the issuance of Import Declaration in Form 23 (Challan Inward) under Rules 65(3) of Nagaland VAT Rules, 2005, is made available both in an offline as well as online mode for further period of six months with immediate effect. Accordingly the exceptions and conditions in serial No. 1, 2, 3 and 4 of the NOTIFICATION NO.CT/Leg/CR/128/2006 dated the 13th April 2012, is partially amended as under:-

1. Offline issuance of Import Declaration in Form 23 (Challan Inward), to the dealers shall continue along with the online issuance till 31st August 2013.

2. The inventories of Import Declaration in Form 23 (Challan Inward), in hard copies, at the disposal of the issuing authority shall be surrendered to the Commissioner of Taxes on or before 10th September 2013.

3. The Forms so issued in offline mode to the dealers shall remain valid for use only up to 30th September 2013.

4. Any Forms remaining unutilised in the custody of the dealers shall stand obsolete and invalid with effect from the 1st October 2013.

5. All the issuing authorities should ensure that the following riders had been fulfilled by the dealers before Form 23 is issued:-

(i) All tax returns should be filed up to the last quarter, immediately prior to the date of issue.

(ii) All tax dues are paid up to last month, immediately prior to the date of issue.

(iii) Dealers must have submitted valid PAN details and have updated their mobile numbers in the online system.

(ASANGBA CHUBA AO)

Commissioner of Taxes

Nagaland : Dimapur.