The Nagaland Goods and Services Tax (First Amendment) Rules, 2017.
FIN\/REV-3\/GST\/1\/08 (Pt-1) \u201cA\u201d Dated:- 30-6-2017 Nagaland SGST
GST – States
Nagaland SGST
Nagaland SGST
GOVERNMENT OF NAGALAND
\nFINANCE DEPARTMENT
\n(Revenue Branch)
\nF.NO. FIN\/REV-3\/GST\/1\/08 (Pt-1) “A”
\nDated Kohima, the 30th June, 2017
\nNOTIFICATION
\nIn 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 to amend the Nagaland Goods and Services Tax Rules, 2017, namely:-
\n1. (1) These rules may be called the Nagaland Goods and Services Tax (First Amendment) Rules, 2017.
\n(2) They shall be deemed to have come into force with effect from the 29th da<\/p>\n
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\n(f) in rule 22, in sub-rule (3), the words, brackets and figure “sub-rule (1) of” shall be omitted;
\n(g) in rule 24,-
\n(i) in sub-rule (1), the second proviso shall be omitted;
\n(ii) after sub-rule (3), the following sub-rule shall be inserted, namely:-
\n“(3A) Where a certificate of registration has not been made available to the applicant on the common portal within a period of fifteen days from the date of the furnishing of information and particulars referred to in clause (c) of sub-rule (2) and no notice has been issued under sub-rule (3) within t<\/p>\n
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\n“5. Category of Registered Person
\n(i) Manufacturers, other than manufacturers of such goods as may be notified by the Government
\n(ii) Suppliers making supplies referred to in clause (b) of paragraph 6 of Schedule II
\n(iii) Any other supplier eligible for composition levy.”;
\n(j) in Form GST CMP-07, for the brackets, words and figures “[See rule 6(6)]”, the brackets, words and figures “[See rule 6(5)] shall be substituted;
\n(k) in Form GST REG-12, for the words and figures “within 30 days”, the words and figures “within 90 days” shall be substituted;
\n(l) In Form REG-25,-
\n(i) for the words and letters, “Provisional ID”, the letters “GSTIN” shall be substituted;
\n(ii) the words “Place” and “” shall be omitted.
\n(Taliremba)\n<\/p>\n
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