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    <title>The Nagaland Goods and Services Tax (Tenth Amendment) Rules, 2017.</title>
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    <description>Amendments permit refund applications for deemed exports to be filed by the recipient or, where the recipient forgoes input tax credit and gives an undertaking, by the supplier; empower the Commissioner to allow further time beyond the three month period under rule 96A; and substitute revised Statement 2 and Statement 4 in FORM GST RFD 01 to record invoice, export/SEZ documentation, and integrated tax and cess details for refunds on export of services and supplies to SEZs.</description>
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