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of <h1>Nagaland GST Rules Amended: Deadlines Extended, New Electronic Declarations, and Updated Procedures in Rules 3(4), 17(2), 40, 44A.</h1> The Nagaland Goods and Services Tax (Fifth Amendment) Rules, 2017, effective from August 17, 2017, introduce several amendments to the Nagaland GST Rules, 2017. Key changes include extending the time for certain actions, such as substituting 'sixty days' with 'ninety days' in Rule 3(4), and allowing recommendations from the Ministry of External Affairs in Rule 17(2). Rule 40 now requires electronic declarations for input tax credit eligibility, and Rule 44A details the reversal of customs duty credit on gold dore bars. Other amendments involve procedural updates for payment systems, officer appointments, and registration forms for government departments and international entities.
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