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of <h1>Nagaland GST Rules Amended: Opt for Section 10 Tax by Filing FORM GST CMP-02 by March 31, 2018.</h1> The Nagaland Goods and Services Tax (Ninth Amendment) Rules, 2017, effective immediately, introduce several changes to the Nagaland GST Rules, 2017. Key amendments include the substitution of sub-rule (3A) in rule 3, allowing certain registered persons to opt for tax payment under section 10 by filing FORM GST CMP-02 by March 31, 2018. Rule 46A allows a single invoice-cum-bill for taxable and exempt supplies. Changes in rules 54 and 62 adjust invoicing terms and tax return requirements. Updates to FORMs GST CMP-02, GSTR-1, GSTR-1A, and GSTR-4 are also specified, including new instructions and table substitutions.
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