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    <title>Nagaland Goods and Services Tax (Sixty Third Amendment) Rules, 2022</title>
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    <description>The notification amends Nagaland GST Rules to add non-filing thresholds, revise input tax credit treatment requiring reversal in Form GSTR-3B where payment to supplier is not made within 180 days (with re availment upon subsequent payment), remove references to Form GSTR-2, omit multiple rules and forms (including GSTR-1A, GSTR-2, GSTR-3), replace &quot;auto-drafted&quot; with &quot;auto-generated&quot;, and permit refunds of electronic cash ledger balances, effective 1 October 2022.</description>
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