Extends time for quarterly return (Upto 1.5 crore turnover ) in FORM GSTR-1 - FIN/REV-3/GST/1/08(Pt-1)/018 - Nagaland SGST

GOVERNMENT OF NAGALAND FINANCE DEPARTMENT (REVENUE BRANCH) Dated: 29 th December, 2017 NOTIFICATION NO.FIN/REV-3/GST/1/08(Pt-1)/18.- In exercise of the powers conferred by section 148 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017) , and in supersession of notification F.NO.FIN/REV-3/GST/1/08(Pt-1)/104, dated the 28 th November, 2017 ,except as respects things done or omitted to be done before such supersession, the State Government, on the recommendations of the Council, notifies the registered persons having aggregate turnover of upto 1.5 crore rupees in the preceding financial year or the current financial year, as the class of registered persons who may follow the special procedure as detailed below for furnishing the details of outward supply of goods or services or both. 2. The said persons may furnish the details of outward supply of goods or services or both in FORM GSTR-1 effected during the quarter as specified in column (2) of the Table below till the time period as specified in the corresponding entry in column (3) of the said Table, namely:- Table Sl. No. Quarter for which the details in FORM GSTR-1 are furnished Time period for furnishing the details in FORM GSTR-1 (1) (2) (3) 1 July - September, 2017 10th January, 2018 2 October - December, 2017 15th February, 2018 3 January - March, 2018 30 th April, 2018 3. The special procedure or extension of the time limit for furnishing the details or return, as the case may be, under sub-section (2) of section 38 and sub-section (1) of section 39 of the Act, for the months of July, 2017 to March, 2018 shall be subsequently notified in the Official Gazette. (Taliremba) Officer on Special Duty (Finance) Dated: 29 th December, 2017 NO.FIN/REV-3/GST/1/08(Pt-1)/18