Extension of time in FORM GST ITC-01 - CT/LEG/GST-NT/12/17/1919-029/2017 - Nagaland SGST

GOVERNMENT OF NAGALAND OFFICE OF THE COMMISSIONER OF STATE TAXES NAGALAND: DIMAPUR Dated Dimapur, the 21 st December, 2017 NOTIFICATION- 29/2017 NO.CT/LEG/GST-NT/12/17/1919.- In pursuance of section 168 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017) (hereinafter referred to as the said Act) and clause (b) of sub-rule (1) of rule 40 of the Nagaland Goods and Services Tax Rules, 2017 and in supersession of notification No. 18/2017, dated the 16th October, 2017 , issued by the Office of the Commissioner of State Taxes, Nagaland; Dimapur, dated the 16th October, 2017, except as respects things done or omitted to be done before such supersession, the Commissioner, hereby extends the time limit for making a declaration, in FORM GST ITC-01 , by the registered persons, who have become eligible during the months of July, 2017, August, 2017, September, 2017, October, 2017 and November, 2017 to the effect that they are eligible to avail the input tax credit under sub-section (1) of section 18 of the said Act, till the 31st day of January, 2018. Sd/- (KESONYU YHOME) IAS Commissioner of State Taxes Nagaland: Dimapur NO.CT/LEG/GST-NT/12/17 Dated Dimapur, the 21st December, 2017