Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated Taxpayers - CT/LEG-NT/12/17/30 - Nagaland SGST

GOVERNMENT OF NAGALAND OFFICE OF THE COMMISSIONER OF STATE TAXES NAGALAND: DIMAPUR Dated Dimapur, the 31 st December, 2018 NOTIFICATION- 26/2018 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, the Commissioner, on the recommendations of the Council, hereby makes the following further amendments- (i) in notification No. 14/2017, dated the 15th September, 2017; and (ii) in notification No. 03/2018, dated the 23rd March, 2018, namely:- In the said notifications, in the first paragraph, in the proviso, for the words, figures and letters July, 2017 to November, 2018 and 31st day of December, 2018 , the words, figures and letters July, 2017 to February, 2019 and 31 st day of March, 2019 shall be respectively substituted. [NO. CT/LEG-NT/12/17/30] (KESONYU YHOME) IAS Commissioner of State Taxes Nagaland: Dimapur