TaxTMI 
TaxTMI 
The Nagaland Goods and Services Tax (Fourth Amendment) Rules, 2017.
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....ax Act, 2017 (4 of 2017), the State Government hereby makes the following rules further to amend the Nagaland Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Nagaland Goods and Services Tax (Fourth Amendment) Rules, 2017. (2) They shall come into force with immediate effect. 2. In the Nagaland Goods and Services Tax Rules, 2017, (i) in rule 24, with effect from 2....
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....upply of such services in terms of section 13 of the Act."; (iii) in rule 44, with effect from 1st July, 2017, for sub-rules (2) and (3), the following shall be substituted, namely:- "(2) The amount, as specified in sub-rule (l) shall be determined separately for input tax credit of central tax, State tax, Union Territory tax and integrated tax. (3) Where the tax invoices related to the inputs ....
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....se may be, and shall, in lieu of the details specified in clause (e), contain the following details, namely,- (i) name and address of the recipient; (ii) address of delivery; and (iii) name of the country of destination:"; (v) in rule 61, with effect from 1st July 2017, for sub-rule (5), the following sub-rules shall be substituted, namely:- "(5) Where the time limit for furnishing of deta....
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....iod; (b) the registered person shall modify Part B of the return in FORM GSTR-3 based on the discrepancies, if any, between the return in FORM GSTR-3B and the return in FORM GSTR-3 and discharge his tax and other liabilities, if any; (c) where the amount of input tax credit in FORM GSTR-3 exceeds the amount of input tax credit in terms of FORM GSTR-3B, the additional amount shall be credited to ....