Nagaland GST rules amended: UIN national applicability, new zero-rated refund formula, quarterly refund filings and substituted registration forms. The rules declare the Unique Identity Number under rule 17 applicable across India, limit retrospective amendment of registration particulars to no earlier than FORM GST REG-14 filing absent Commissioner order, and, effective from 23 October 2017, substitute rule 89(4) to prescribe a defined refund formula for zero-rated supplies using Net ITC and Adjusted Total Turnover, allow refunds where suppliers used certain notifications (sub-rules 4A and 4B), require quarterly refund applications in FORM GST RFD-10 with FORM GSTR-11, expand rule 96 to include services and bar certain supplier-notification cases, and substitute multiple registration and refund forms with related documentary and verification requirements.
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Nagaland GST rules amended: UIN national applicability, new zero-rated refund formula, quarterly refund filings and substituted registration forms.
The rules declare the Unique Identity Number under rule 17 applicable across India, limit retrospective amendment of registration particulars to no earlier than FORM GST REG-14 filing absent Commissioner order, and, effective from 23 October 2017, substitute rule 89(4) to prescribe a defined refund formula for zero-rated supplies using Net ITC and Adjusted Total Turnover, allow refunds where suppliers used certain notifications (sub-rules 4A and 4B), require quarterly refund applications in FORM GST RFD-10 with FORM GSTR-11, expand rule 96 to include services and bar certain supplier-notification cases, and substitute multiple registration and refund forms with related documentary and verification requirements.
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