Last date for filing return in FORM GSTR-3B For Jan, Feb, March '18. - 22/2017 - Nagaland SGST

GOVERNMENT OF NAGALAND OFFICE OF THE COMMISSIONER OF STATE TAXES NAGALAND: DIMAPUR Dated Dimapur, the 15th November, 2017 NOTIFICATION- 22/2017 In exercise of the powers conferred by section 168 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017) read with sub-rule (5) of rule 61 of the Nagaland Goods and Services Tax Rules, 2017, the Commissioner, on the recommendations of the Council, hereby specifies that the return in FORM GSTR-3B for the month as specified in column (2) of the Table shall be furnished electronically through the common portal, on or before the last date as specified in the corresponding entry in column (3) of the said Table, namely:- Table Sl No. Month Last date for filing of return in FORM GSTR-3B (1) (2) (3) 1. January, 2018 20 th February, 2018 2. February, 2018 20 th March, 2018 3. March, 2018 20 th April, 2018 2. Payment of taxes for discharge of tax liability as per FORM GSTR-3B: Every registered person furnishing the return in FORM GSTR-3B shall, subject to the provisions of section 49 of the said Act, discharge his liability towards tax, interest, penalty, fees or any other amount payable under the said Act by debiting the electronic cash ledger or electronic credit ledger, as the case may be, not later than the last date, as mentioned in column (3) of the said Table, on which he is required to furnish the said return. Sd/- (Y. MHATHUNG MURRY) Commissioner of State Taxes Nagaland: Dimapur Dated Dimapur, the 15 th November, 2017 NO.CT/LEG/GST-NT/12/17