Nagaland Goods and Services Tax (Twentieth Amendment) Rules, 2018

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.... Services Tax 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 (Twentieth Amendment) Rules, 2018. (2) Save as otherwise provided in these rules, they shall come into force on the date issue of this notification. 2. In the Naga....

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....poses of the said Chapter XVI."; (ii) in rule 138C, after sub-rule (1), the following proviso shall be inserted, namely:- "Provided that where the circumstances so warrant, the Commissioner, or any other officer authorised by him, may, on sufficient cause being shown, extend the time for recording of the final report in Part B of FORM EWB-03, for a further period not exceeding three d....