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TMI BlogThe Nagaland Goods and Services Tax (First Amendment) Rules, 2017.X X X X Extracts X X X X X X X X Extracts X X X X ..... 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:- 1. (1) These rules may be called the Nagaland Goods and Services Tax (First Amendment) Rules, 2017. (2) They shall be deemed to have come into force with effect from the 29th day of June, 2017. 2. In the Nagaland Goods and Service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (c) violates the provisions of section 171 of the Act or the rules made there under."; (f) in rule 22, in sub-rule (3), the words, brackets and figure "sub-rule (1) of" shall be omitted; (g) in rule 24,- (i) in sub-rule (1), the second proviso shall be omitted; (ii) after sub-rule (3), the following sub-rule shall be inserted, namely:- "(3A) Where a certificate of registration has not been m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ication as notified by the Board in this behalf." shall be substituted; (i) in Form GST CMP-04, in the table, for serial number 5 and the entries related thereto, the following shall be substituted, namely:- "5. Category of Registered Person (i) Manufacturers, other than manufacturers of such goods as may be notified by the Government (ii) Suppliers making supplies referred to in clause (b) of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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