Supersession of notifications No. 01/2017, dated the 8th August, 2017; No. 02/2017, dated the 8th August, 2017; and No. 03/2017, dated the 8th August, 2017 - 11/2017 - Nagaland SGST

GOVERNMENT OF NAGALAND OFFICE OF THE COMMISSIONER OF TAXES NAGALAND: DIMAPUR Dated Dimapur, the 5th September, 2017 NOTIFICATION- 11/2017 NO.CT/LEG/GST-NT/12/17 exercise of the powers conferred by the second proviso to sub-section (1) of section 37 , first proviso to sub-section (2) of section 38 and sub-section (6) of section 39 read with section 168 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017) and in supersession of notifications No. 01/2017, dated the 8th August, 2017 ; No. 02/2017, dated the 8th August, 2017 ; and No. 03/2017, dated the 8th August, 2017 , NO.CT/LEG/GST-NT/12/17 issued by the Government of Nagaland, Office of the Commissioner of Taxes, Nagaland: Dimapur, the Commissioner, on the recommendations of the GST Council, hereby extends the time limit for furnishing the details or return, as the case may be, specified in sub- section (1) of section 37 , sub-section (2) of section 38 and sub-section (1) of section 39 of the said Act as specified in column (3) of the Table below for the month as specified in column (2) of the said Table, till the time period as specified in the corresponding entry in column (4) of the said Table, namely:- Table Sl. No. Month Details/Return Time period for furnishing of Details/Return (1) (2) (3) (4) 1. July, 2017 FORM GSTR-1 Upto 10th September, 2017 FORM GSTR-2 Upto 11-25 th September, 2017 FORM GSTR-3 Upto 30 th September, 2017 2. August, 2017 FORM GSTR-1 Upto 5th October, 2017 FORM GSTR-2 6-10th October, 2017 FORM GSTR-3 Upto 15th October, 2017 (Y. MHATHUNG MURRY) Commissioner of Taxes Nagaland: Dimapur Dated Dimapur, the 5 th September, 2017