The Nagaland Goods and Services Tax (Fifth Amendment) Rules, 2017.

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....orce with effect from 17^th August 2017. 2. In the Nagaland Goods and Services Tax Rules, 2017, (i) in rule 3, in sub-rule (4), for the words "sixty days", the words "ninety days" shall be substituted; (ii) in rule 17, with effect from the 22nd June, 2017, in sub-rule (2), after the words, "said form", the words "or after receiving a recommendation from the Ministry of External Affairs, Government of India" shall be inserted; (iii) in rule 40, with effect from the 1^st day of July, 2017, in sub-rule (1), for clause (b), the following shall be substituted, namely:- "(b) the registered person shall within a period of thirty days from the date of becoming eligible to avail the input tax credit under sub-section (1) of sect....

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....e of commencement of these Rules." (v) in rule 61, with effect from the 1^st day of July, 2017, in sub-rule (5), for the words "specify that", the words "specify the manner and conditions subject to which the" shall be inserted; (vi) in rule 87,- (a) in sub-rule (2), the following shall be inserted, namely:- "Provided that the challan in FORM GST PMT-06 generated at the common portal shall be valid for a period of fifteen days. Provided further that a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) may also do so through the Board's payment sys....

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....UT -         District - PART A (i) Name of the Entity                     (ii) Permanent Account Number (PAN) of entity (Not applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act)   (iii) Name of the Authorised Signatory   (iv) PAN of Authorised Signatory (Not applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act)   (v) Email Address of the Authorised Signatory   (vi) Mobile Number of the Authorised Signatory (+91)   PART B 1. Type of Entity (Cho....

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....ners)   Residential Address Building No/Flat No   Floor No   Name of the Premises/Building   Road/Street   Town/City/Village   District   Block/Taluka   State   PIN Code                          8. Bank Account Details (add more if required) Account Number   Type of Account   IFSC   Bank Name   Branch Address       9. Documents Uploaded The authorized person who is in possession of the documentary evidence shall upload the scanned copy of such documents including t....