In exercise of the powers conferred by section 164 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017), the State Government hereby makes the followingrules further to amend the Nagaland Goods and Services Tax Rules, 2017, namely:-

(1) These rules may be called the Nagaland Goods and Services Tax (Ninth 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 3, for sub-rule (3A), the following sub-rule shall be substituted, namely:-

"(3A) Notwithstanding anything contained in sub-rules (1), (2) and (3), aperson who has been granted registration on a provisional basis under rule 24 or whohas been granted certificate of registration under sub-rule (1) of rule 10 may opt to pay tax undersection 10 with effect from the first day of the month immediately succeeding the month in which he files anintimation in FORM GST CMP-02, on the common portal either directly or througha Facilitation Centre notified by the Commissioner, on or before the 31st day of March, 2018, and shallfumish the statement in FORM GST ITC-03 in accordance with the provisions of sub-rule (4) of rule 44 within a period of ninety days from the day on which such person commences to pay tax under section 10:

Provided that the said persons shall not be allowed to furnish the declaration in FORM GST TRAN-1 after the statement in FORM GST ITC-03 has been furnished.";

(ii) after rule 46, the following rule shall be inserted, namely:-

"46A. Invoice-cum-bill of supply.-

Notwithstanding anything contained in rule 46 or rule 49 or rule 54, where a registered person is supplying taxable as well as exempted goods or services or both to an unregistered person, a single "invoice-cum-bill of supply" may be issuedfor all such supplies.";

(iii) in rule 54, in sub-rule (2),-

(a) for the words "tax invoice" the words "consolidated tax invoice" shall be substituted;

(b) after the words "by whatever name called", the words "for the supply of services made during a month at the end of the month" shall be inserted;

(iv) in rule 62, in sub-rule (1), the following proviso shall be inserted, namely

"Provided that the registered person who opts to pay tax under section 10 with effect from the first day of a month which is not the first month of a quarter shall furnish the return in FORM GSTR-4 for that period of the quarter for which he has paid tax under section 10 and shall furnish the returns as applicable to him for the period of the quarter prior to opting to pay tax under section 10.";

(v) in FORM GST CMP-02, for the words, figures and brackets "See rule 3(2)", the words, figures, brackets and letter "See rule 3(3) and 3(3A)" shall be substituted;

(vi) in FORM GSTR-1, for Table 6, the following shall be substituted, namely:-

"6. Zero rated supplies and Deemed Exports

(vii) in FORM GSTR-1A, for Table 4, the following shall be substituted, namely:-

"4. Zero rated supplies made to SEZ and deemed exports

(viii) in FORM GSTR-4, after instruction no.9, the following shall be inserted, namely:-

"10. For the tax periods July, 2017to September, 2017 and October, 2017 to December, 2017, serial 4A of Table 4 shall not be furnished."

(Taliremba)

Officer on Special Duty (Finance)