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    <title>The Nagaland Goods and Services Tax (Ninth Amendment) Rules, 2017.</title>
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    <description>Amendments permit persons with provisional or granted registration to opt to pay tax under section 10 from the first day of the month after filing FORM GST CMP-02 on the portal within the prescribed period, require furnishing FORM GST ITC-03 within ninety days of commencing payment under section 10 and bar filing FORM GST TRAN-1 after ITC-03 is furnished; they also allow a single invoice-cum-bill of supply for mixed taxable and exempt supplies to unregistered persons and revise consolidated tax invoice wording and multiple prescribed forms and tables.</description>
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