The Nagaland Goods and Services Tax (Tenth Amendment) Rules, 2017.
F.NO.FIN/REV-3/GST/1/08 (Pt-1)/057 Dated:- 26-10-2017 Nagaland SGST
GST – States
Nagaland SGST
Nagaland SGST
GOVERNMENT OF NAGALAND
FINANCE DEPARTMENT
(REVENUE BRANCH)
F.NO.FIN/REV-3/GST/1/08 (Pt-1)/57
NOTIFICATION
Dated: 26th October 2017
In exercise of the powers conferred by section 164 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017), the State Government hereby makes the following rules further to amend the Nagaland Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Nagaland Goods and Services Tax (Tenth Amendment) Rules, 2017.
(2) They shall come into force with immediate effect.
2. In the Nagaland Goods a
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the following Statement shall be substituted, namely:-
“Statement- 2 [rule 89(2)(c)l
Refund Type: Exports of services with payment of tax
(Amount in Rs.)
Sr.No.
Invoice details
Integrated tax
Cess
BRC/FIRC
Integrated tax and cess involved in debit note, if any
Integrated tax and cess involved in credit note, if any
Net Integrated tax and cess (6+7+10-11)
No.
Date
Value
Taxable value
Amt.
No.
Date
1
2
3
4
5
6
7
8
9
10
11
12
(b) for “Statement-4”, the following Statement shall be substituted, namely:-
“Statement-4 [rule 89(2)(d) and 89(2)(e)]
Refund Type: On account of supplies made to SEZ unit or SEZ Developer (on payment of tax)
(Amount in Rs.)
GSTIN of recipient
Invoice details
Shipping bill/Bill of exp
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