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of <h1>Nagaland GST Rules Amended: Rule 44, Rule 96, and Rule 96A Updated; New Procedures for Recovery and Offenses Introduced.</h1> The Nagaland Goods and Services Tax (Third Amendment) Rules, 2017, effective from July 1, 2017, introduce various amendments to the Nagaland GST Rules. Key changes include modifications to rule 44, which now encompasses central, state, union territory, and integrated taxes. Rule 96 is updated to include FORM GSTR-3B. Rule 96A addresses refunds of integrated tax on exports without payment. New procedures for inspection, search, and seizure are outlined in Chapter XVII. Chapter XVIII details demands and recovery processes, including auction and attachment of property. Additionally, the rules cover provisional attachment, recovery from third parties, and compounding of offenses.
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