Extension of time in FORM GSTR-5. - CT/LEG/GST-NT/12/17/1920-030/2017 - Nagaland SGST

GOVERNMENT OF NAGALAND OFFICE OF THE COMMISSIONER OF STATE TAXES NAGALAND: DIMAPUR Dated Dimapur, the 21 st December, 2017 NOTIFICATION-30/2017 NO.CT/LEG/GST-NT/12/17/1920.- 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. 25/2017, dated the 19 th 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 hereby extends the time limit for furnishing the return by a non-resident taxable person, in FORM GSTR-5 , under sub-section (5) of section 39 of the said Act read with rule 63 of the Nagaland Goods and Services Tax Rules, 2017 for the months of July, 2017, August, 2017, September, 2017, October, 2017, November, 2017 and December, 2017 till the 31 st day of January, 2018. Sd/- (KESONYU YHOME) IAS Commissioner of State Taxes Nagaland: Dimapur NO.CT/LEG/GST-NT/12/17/1920 Dated Dimapur, the 21 st December, 2017