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<h1>Nagaland GST rules: composition levy conditions, registration processes, withdrawal and cancellation procedures specified and compliance required.</h1> The rules prescribe electronic procedures, forms and timelines for opting into the composition levy, filing requisite stock and ITC statements, eligibility conditions and disclosure obligations; they set composition tax rates, provide for withdrawal or denial with show cause, reply and order processes, and require inventory reporting where option is withdrawn or denied.