Time limit for Filing of GSTR-3B (Apr,May & June,2018) - CT/LEG/GST-NT/12/17/1996-003/2018 - Nagaland SGST

GOVERNMENT OF NAGALAND OFFICE OF THE COMMISSIONER OF STATE TAXES NAGALAND: DIMAPUR Dated Dimapur, the 23 rd March, 2018 NOTIFICATION- 3/2018 NO. CT/LEG/GST-NT/12/17/1996-003/2018.- In exercise of the powers conferred by section 168 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017) (hereafter in this notification referred to as the Act) 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 below 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. April, 2018 20 th May, 2018 2. May, 2018 20 th June, 2018 3. June, 2018 20 th July, 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 Act, discharge his liability towards tax, interest, penalty, fees or any other amount payable under the Act by debiting the electronic cash ledger or electronic credit ledger, as the case maybe, 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/- (KESONYU YHOME) IAS Commissioner of State Taxes Nagaland: Dimapur Dated: 23 rd March, 2018 NO.CT/LEG/GST-NT/12/17/1996