The Nagaland Goods and Services Tax (Thirteenth Amendment) Rules, 2017.
FIN\/REV-3\/GST\/1\/08 (Pt-1)\/016 Dated:- 21-12-2017 Nagaland SGST
GST – States
Nagaland SGST
Nagaland SGST
=============
\nDocument 1
\nF.NO.FIN\/REV-3\/GST\/1\/08 (Pt-1) 16
\n1\/16
\nGOVERNMENT OF NAGALAND
\nFINANCE DEPARTMENT
\n(REVENUE BRANCH)
\nNOTIFICATION
\nDated: 21st December, 2017
\nIn exercise of the powers conferred by section 164 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017), the State
\nGovernment hereby makes the following rules further to amend the Nagaland Goods and Services Tax Rules, 2017, namely:-
\n(1) These rules may be called the Nagaland Goods and Services Tax (Thirteenth Amendment) Rules, 2017.
\n(2) They shall come into force on the date of issue of this notification.
\n2. In the Nagaland Goods and Services Tax Rules, 2017, –
\n(i) inFORM GSTR-1, for Table – 6, the following shall be substituted, namely:-
\n“6. Zero rated supplies and Deemed Exports
\nGSTIN of
\nrecipient
\nInvoice detail<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n te = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n GST RFD-01A,- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n entral = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" The Nagaland Goods and Services Tax (Thirteenth Amendment) Rules, 2017.FIN\/REV-3\/GST\/1\/08 (Pt-1)\/016 Dated:- 21-12-2017 Nagaland SGSTGST – StatesNagaland SGSTNagaland SGST============= Document 1 F.NO.FIN\/REV-3\/GST\/1\/08 (Pt-1) 16 1\/16 GOVERNMENT OF NAGALAND FINANCE DEPARTMENT (REVENUE BRANCH) NOTIFICATION Dated: 21st December, 2017 In exercise of the powers conferred by section 164 of the Nagaland Goods and Services Tax Act, 2017 … Continue reading “The Nagaland Goods and Services Tax (Thirteenth Amendment) Rules, 2017.”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-10383","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/10383","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=10383"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/10383\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=10383"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=10383"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=10383"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
For full text:-Visit the Source <\/a><\/p>\n
\nTaxable Value
\nIntegrated
\nTax
\nCentral
\nTax
\nterritory
\nState
\n\/Union
\nterritory
\nTax
\nTax
\n1
\n2
\n3.
\n4
\n5
\n6
\n7
\n8
\n9
\n10
\n11
\n12
\n13
\n(c)after Statement 5A, the following Statement shall be inserted, namely:-
\nRefund Type: On account of deemed exports
\nSl. No.
\n“Statement 5B [rule 89(2)(g)]
\nDetails of invoices of outward supplies in case
\nrefund is claimed by supplier\/Details of
\ninvoices of inward supplies in case refund is
\nclaimed by recipient
\nNo.
\nDate
\n1
\n2
\n3
\nTax paid
\n(Amount in Rs)
\nTaxable Value
\nIntegrated Tax
\nCentral Tax
\nState\/Union Territory Tax
\nCess
\n4
\n5
\n6
\n7
\n8
\n(d)for the DECLARATION [rule 89(2)(g)], the following shall be substituted, namely:-
\nIn case refund claimed by recipient
\n“DECLARATION [rule 89(2)(g)]
\n(For recipient\/supplier of deemed export)
\nI hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which
\nrefund is being claimed and the amount does not exceed the am<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(a) in Table 7, in clause (g), for the words “Recipient of deemed export”, the words “Recipient of deemed export supplies\/
\nSupplier of deemed export supplies” shall be substituted;
\n(b)after the DECLARATION [rule 89(2)(f)], the following shall be inserted, namely:-
\n4
\nIn case refund claimed by recipient
\n“DECLARATION [rule 89(2)(g)]
\n(For recipient\/supplier of deemed export)
\nI hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which
\nrefund is being claimed and the amount does not exceed the amount of input tax credit availed in the valid return filed for the said tax period. I
\nalso declare that the supplier has not claimed refund with respect to the said supplies.
\nIn case refund claimed by supplier
\nI hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which
\nrefund is being claimed and the recipien<\/p>\n
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\nTax
\nState
\n\/Union
\nNo.
\nDate
\nTaxable Value
\nIntegrated
\nTax
\nCentral
\nTax
\nterritory
\nTax
\nState
\n\/Union
\nterritory
\nTax
\n1
\n2
\n3
\n4
\n5
\n7
\n8
\n9
\n10
\n11
\n12
\n13
\n(d)after Statement 5A, the following Statement shall be inserted, namely:-
\n6
\n“Statement 5B [rule 89(2)(g)]
\nRefund Type: On account of deemed exports
\nSl. No.
\nDetails of invoices of outward supplies in case
\nrefund is claimed by supplier\/ Details of
\ninvoices of inward supplies in case refund is
\nclaimed by recipient
\nNo.
\nDate
\n1
\n2
\n3
\nTax paid
\n(Amount in Rs)
\nTaxable Value
\nIntegrated Tax
\nCentral Tax
\nState\/Union Territory Tax
\nCess
\n4
\n5
\n6
\n7
\n8
\nSo…
\n(Taliremba)
\nOfficer on Special Duty (Finance)
\nF.NO.FIN\/REV-3\/GST\/1\/08 (Pt-1)
\nCopy to:-
\n1. The Commissioner& Secretary to Governor of Nagaland, Raj Bhavan, Kohima.
\n2. The Commissioner & Secretary to Chief Minister, Nagaland, Kohima
\n3. OSD to CS for information of the Chief Secretary.
\n4. The P.S. to all Ministers, Nagaland Kohima.
\n5. The P.S. to all Pa<\/p>\n
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