Supersession of notification No. 10/2017, dated the 28th August, 2017 - Extends the time limit for furnishing the return by an Input Service Distributor. - 13/2017 - Nagaland SGST

GOVERNMENT OF NAGALAND OFFICE OF THE COMMISSIONER OF TAXES NAGALAND: DIMAPUR Dated Dimapur, the 11 th September, 2017 NOTIFICATION- 13/2017 NO.CT/LEG/GST-NT/12/17: In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017) (hereinafter referred to as the said Act) and in supersession of notification No. 10/2017, dated the 28 th August, 2017 , except as respects things done or omitted to be done before such supersession, the Commissioner, on the recommendation of the GST Council hereby extends the time limit for furnishing the return by an Input Service Distributor under sub-section (4) of section 39 of the said Act read with rule 65 of the Nagaland Goods and Services Tax Rules, 2017, for the month of July, 2017 upto the 13 th October, 2017. 2. The extension of the time limit, for furnishing the return under sub-section (4) of section 39 of the aforesaid Act , for the month of August, 2017 shall be subsequently notified in the Official Gazette. (Y. MHATHUNG MURRY) Commissioner of Taxes Nagaland: Dimapur Dated Dimapur the 11 th September, 2017