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of <h1>Nagaland GST Rules Amended: New Refund Formula, Consumer Welfare Fund Established, Updated Forms and Procedures Effective April 2018.</h1> The Nagaland Goods and Services Tax (Eighteenth Amendment) Rules, 2018, effective from April 18, 2018, amend the Nagaland GST Rules, 2017. Key changes include a revised formula for calculating refunds under the inverted duty structure and the establishment of a Consumer Welfare Fund. The Fund will receive state tax amounts and other specified monies, and will be managed by a Standing Committee. The Committee is tasked with ensuring proper fund utilization for consumer welfare, including grants and investments. Additional amendments involve updates to various GST forms and procedures for handling tax credits and cancellations.
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