Nagaland GST amendments introduce manual filing, appellate authority rules, refund forms, supplier issuance optionality, and exempt-supply exclusion. The Twelfth Amendment amends procedural and substantive GST rules: it excludes specified services from exempt-supplies aggregation; changes rule 54 to make supplier issuance optional; inserts rules 97A and 107A to equate manual filing with electronic filing for prescribed processes; adds rule 109A establishing appellate routes and time limits for appeals; substitutes provisos in rule 124 permitting Central Government termination of certain appointments with Chairperson approval; and inserts detailed manual refund application and refund order forms with declarations and calculation schedules.
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The Twelfth Amendment amends procedural and substantive GST rules: it excludes specified services from exempt-supplies aggregation; changes rule 54 to make supplier issuance optional; inserts rules 97A and 107A to equate manual filing with electronic filing for prescribed processes; adds rule 109A establishing appellate routes and time limits for appeals; substitutes provisos in rule 124 permitting Central Government termination of certain appointments with Chairperson approval; and inserts detailed manual refund application and refund order forms with declarations and calculation schedules.
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