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of <h1>Nagaland GST Amendment 2022: Revocations, Interest Adjustments, New Payment Methods, and Updated Reporting Requirements in GSTR Forms.</h1> The Nagaland Goods and Services Tax (Sixty Second Amendment) Rules, 2022, amends various provisions of the Nagaland GST Rules, 2017. Key changes include revocation of suspended registrations upon filing pending returns, adjustments in the calculation of interest on delayed tax payments, and new provisions for handling erroneous refunds. The rules introduce new payment methods like UPI and IMPS, and allow tax transfers within entities under the same PAN. Amendments also affect the reporting requirements in GSTR forms, addressing issues like mismatches in export data and specifying details for electricity exports. Certain rules and forms have been omitted or revised for clarity and efficiency.
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