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TMI BlogThe Nagaland Goods and Services Tax (Seventh Amendment) Rules, 2017.X X X X Extracts X X X X X X X X Extracts X X X X ..... ded in these rules, they shall come into force on the date of issue of this notification. 2. In the Nagaland Goods and Services Tax Rules, 2017, (hereinafter referred to as the principal rules), in rule 3 - (i) after sub-rule (3), the following sub-rule shall be inserted, namely:- (3A) Notwithstanding anything contained in sub-rules (1), (2) and (3), a person who has been granted registration on a provisional basis under rule 24 or who has applied for registration under sub-rule (1) of rule 8 may opt to pay tax under section 10 with effect from the first day of October, 2017 by electronically filing an intimation in FORM GST CMP-02 , on the common portal either directly or through a Facilitation Centre notified by the Commissio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... up 'A' post in the Government of Nagaland: Provided that where a retired officer is selected as a Technical Member, he shall be paid a monthly salary equal to his last drawn salary reduced by the amount of pension in accordance with the recommendations of the Pay Commission, as accepted by the State Government. ; (ii) in sub-rule (4), after the first proviso, the following proviso shall be inserted, namely:- Provided further that upon the recommendations of the Council and subject to an opportunity of being heard, the Central Government may terminate the appointment of the Chairman at any time. ; (iii) in sub-rule (5), after the first proviso, the following proviso shall be inserted, namely:- Provided further that u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s and letter , Section 140 (4) (a) and Section 140(9) shall be inserted; (ii) in Serial No. 7(a), in the table, in Serial No. 7A, in the heading, after the word invoices , the words, brackets and letters (including Credit Transfer Document (CTD)) shall be inserted; (iii) after the words Designation/Status , the following shall be inserted, namely:- Instructions: 1. Central Tax credit in terms of sub-section (9) of section 140 of the CGST Act, 2017 shall be availed in column 6 of table 5 (a). 2. Registered persons availing credit through Credit Transfer Document (CTD) shall also file Trans-3 besides availing credit in table 7A under the heading inputs. ; 9. In the principal rules, with effect from the 1st day ..... X X X X Extracts X X X X X X X X Extracts X X X X
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