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of <h1>Nagaland GST Rules Amended: Key Changes to Return Filing, Input Tax Credit, and Form Requirements Effective October 2022.</h1> The Government of Nagaland has issued the Sixty Third Amendment to the Nagaland Goods and Services Tax Rules, 2017, effective from October 1, 2022. Key changes include amendments to rules regarding the filing of returns, input tax credit, and various forms. New clauses in Rule 21 address non-filing of returns for specific periods. Amendments to Rule 36 and Rule 37 modify conditions for availing input tax credit. Several rules and forms, including GSTR-1A, GSTR-2, and GSTR-3, have been omitted. The amendment aims to streamline GST processes and compliance requirements within the state.
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