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of <h1>Nagaland GST Rules Amended: Provisional Registrants Can Opt for Section 10 Tax Payment; Updates to E-Way Bill Rules.</h1> The Nagaland Goods and Services Tax (Seventh Amendment) Rules, 2017, issued by the Nagaland Finance Department, amends the Nagaland GST Rules, 2017. Key changes include allowing provisional registrants to opt for tax payment under section 10 from October 1, 2017, by filing electronically. Rule 120A permits revision of FORM GST TRAN-1 submissions. Amendments to rules 122, 124, 127, and 138 address technical member salaries, appointment terminations, performance reporting, and e-way bill requirements for inter-state transport. Changes to forms GST TRAN-1 and GSTR-4 reflect updates on tax credits and supply classifications. These rules are effective from various dates in 2017.
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