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of <h1>Nagaland GST Rules Amended: Key Changes to Deadlines in Rules 24, 45, 96 & 96A Effective November 28, 2017.</h1> The Nagaland Goods and Services Tax (Eleventh Amendment) Rules, 2017, effective from November 28, 2017, amends the Nagaland GST Rules, 2017. Key changes include extending the deadline in rule 24, sub-rule (4) from October 31, 2017, to December 31, 2017. Rule 45, sub-rule (3) allows the Commissioner to extend deadlines for filing quarterly returns. Rule 96 and 96A, sub-rule (2) include provisions for furnishing export details in FORM GSTR-1, which will be auto-drafted after FORM GSTR-3B submission, if deadlines are extended under section 37 of the Act.
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