Extension of time in FORM GSTR-1 (Turnover more than 1.5 crore) - CT/LEG/GST-NT/12/17/1922-032/2017 - Nagaland SGST

GOVERNMENT OF NAGALAND OFFICE OF THE COMMISSIONER OF STATE TAXES NAGALAND: DIMAPUR Dated Dimapur, the 29 th December, 2017 NOTIFICATION-32/2017 NO.CT/LEG/GST-NT/12/17/1922.- In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the Nagaland Goods and Services Tax Act, 2017(4 of 2017) (here in after in this notification referred to as the Act) and in supersession of notification No. 23/2017 dated the 15th November, 2017 , issued by the Office of the Commissioner of State Taxes, Nagaland; Dimapur dated the 15th November, 2017, except as respects things done or omitted to be done before such supersession, the Commissioner, on the recommendations of the Council, hereby extends the time limit for furnishing the details of outward supplies in FORM GSTR-1 under sub-section (1) of section 37 of the Act for the months as specified in column (2) of the Table, by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year, till the time period as specified in the corresponding entry in column (3) of the said Table, namely:- Table Sl.No. Months 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 - November, 2017 10 th January, 2018 2 December, 2017 10 th February, 2018 3 January, 2018 10 th March, 2018 4 February, 2018 10 th April, 2018 5 March, 2018 10 th May, 2018 2. The extension of the time limit for furnishing the details or return, as the case may be, under subsection (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. Sd/- (KESONYW YHOME) IAS Commissioner of State Taxes Nagaland: Dimapur NO.CT/LEG/GST-NT/12/17/1722 Dated Dimapur, the 29 th December, 2017