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of <h1>Nagaland GST Rules Amended: Refund Calculations, Time Extensions, Tax Reduction Benefits, Penalties, and LPG Cylinder Movement Addressed.</h1> The Nagaland Goods and Services Tax (Nineteenth Amendment) Rules, 2018, amends the Nagaland GST Rules, 2017. Key changes include adjustments to rules concerning the calculation of refund amounts for inverted duty structures, extension of time limits from one year to eighteen months in certain provisions, and modifications to forms and statements related to tax refunds. The amendment specifies conditions under which benefits of tax reductions must be passed to recipients and outlines penalties for non-compliance. Additionally, it addresses the movement of empty LPG cylinders and updates the requirements for tax practitioners under existing laws.
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