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of <h1>Nagaland GST Rules Amended: Extended Deadlines, Currency Rate Revisions, New Export Invoice Endorsements, and E-Filing Updates.</h1> The Nagaland Goods and Services Tax (Fourth Amendment) Rules, 2017, effective immediately, amend the Nagaland GST Rules, 2017. Key changes include extending the deadline in Rule 24 for certain actions to September 30, 2017, revising Rule 34 regarding currency exchange rates for taxable goods and services, and modifying Rule 44 on input tax credit calculations. Rule 46 now mandates specific endorsements on export invoices. Rule 61 introduces provisions for electronic filing of returns using FORM GSTR-3B. Additional amendments affect terminologies in Rules 83 and 89, and column headings in FORMS GST TRAN-1 and GST TRAN-2.
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