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of <h1>Nagaland GST Rules 2017: Key Procedures for Registration, Composition Levy, and Compliance for Businesses u/s 164.</h1> The Nagaland Goods and Services Tax Rules, 2017, established by the Nagaland State Government under section 164 of the Nagaland GST Act, 2017, came into effect on June 27, 2017. These rules outline the procedures and requirements for GST registration, composition levy, and compliance for businesses operating in Nagaland. Key provisions include the process for opting into the composition levy, conditions for eligibility, and the procedure for registration, including for non-resident taxable persons and those required to deduct or collect tax at source. The rules also detail the process for amending, cancelling, or revoking registration and stipulate the display of GST registration certificates.
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