Seeks to extend the due date for filing of FORM GSTR - 3B for newly migrated dealer - CT/LEG/GST-NT/12/17/789 - Nagaland SGST

GOVERNMENT OF NAGALAND OFFICE OF THE COMMISSIONER OF STATE TAXES NAGALAND: DIMAPUR Dated Dimapur, the 10th September, 2018 NOTIFICATION-18/2018 In exercise of the powers conferred by section 168 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017) read with sub-rule (5) of rule 61 of the Nagaland Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), the Commissioner, on the recommendations of the Council, hereby makes the following further amendments- (i) in notification number 14/2017 dated the 15 th September, 2017 and (ii) in notification number 03/2018 dated the 23 rd March, 2018, namely: 2. In the said notifications, in the first paragraph, the following proviso shall be inserted, namely: Provided that the return in FORM GSTR-3B of the said rules to be filed for the period from July, 2017 to November, 2018 by the taxpayers who have obtained Goods and Services Tax Identification Number (GSTIN) in terms of notification F.NO.FIN/REV-3/GST/l/08 (Pt- 1)/232 dated the 06th August, 2018, shall be furnished electronically through the common portal on or before the 31 st day of December, 2018. . (KESONYU YHOME) IAS Commissioner of State Taxes Nagaland: Dimapur NO.CT/LEG/GST-NT/12/17/789