9911796707
TMI BlogNagaland Goods and Services Tax (Sixty Third Amendment) Rules, 2022X X X X Extracts X X X X X X X X Extracts X X X X ..... powers conferred by section 164 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017), the State Government, on the recommendations of the council, hereby makes the following rules further to amend the Nagaland Goods and Services Tax Rules, 2017, namely : 1. Short title and commencement. (1) These rules may be called the Nagaland Goods and Services Tax (Sixty Third Amendment) R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rs and figure, , and the relevant information, as contained in the said document, is furnished in Form GSTR-2 by such person shall be omitted ; (b) in sub-rule (4), in clause (b), after the words, the details of , the words, input-tax credit in respect of shall be inserted ; 4. In rule 37 of the said rules, (a) for sub-rules (1) and (2), the following sub-rules shall be substituted, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Schedule I of the said Act shall be deemed to have been paid for the purposes of the second proviso to sub-section (2) of section 16 : Provided further that the value of supplies on account of any amount added in accordance with the provisions of clause (b) of sub-section (2) of section 15 shall be deemed to have been paid for the purposes of the second proviso to sub-section (2) of section 16. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s and figure, at the invoice level in Form GSTR-2 and shall be omitted ; 7. In rule 43 of the said rules, in sub-rule (1), the words, letters and figure, Form GSTR-2 and at both the places where they occur, shall be omitted ; 8. In rule 60 of the said rules, in sub-rule (7), for the words auto-drafted , the words auto-generated shall be substituted ; 9. Rules 69, 70, 71, 72, 73, 74 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the third proviso, for the words Provided also that , the words Provided further that shall be substituted ; 13. In rule 96 of the said rules, in sub-rule (3), for the words, letters and figures, Form GSTR-3 or Form GSTR-3B, as the case may be , the letters and figure, Form GSTR-3B shall be substituted ; 14. Form GSTR-1A, Form GSTR-2 and Form GSTR-3 of the said rules shall be omitt ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
