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<h1>Nagaland GST Rules Amended: Rule 89 Refunds for Deemed Exports, Rule 96A Extensions, Updated FORM GST RFD-01 Statements.</h1> The Nagaland Goods and Services Tax (Tenth Amendment) Rules, 2017, effective immediately, amend the Nagaland GST Rules, 2017. Changes include a substitution in rule 89, allowing either the recipient or supplier of deemed export supplies to file for refunds if the recipient does not claim input tax credit and provides an undertaking. Rule 96A is amended to allow the Commissioner to extend the period for certain actions. Additionally, modifications are made to FORM GST RFD-01, updating 'Statement-2' for exports of services with tax payment and 'Statement-4' for supplies to SEZ units or developers.