Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers - CT/LEG-NT/12/17/31 - Nagaland SGST

GOVERNMENT OF NAGALAND OFFICE OF THE COMMISSIONER OF STATE TAXES NAGALAND: DIMAPUR Dated Dimapur, the 31 st December, 2018 NOTIFICATION- 27/2018 In exercise of the powers conferred by section 168 of the Nagaland Goods and Services Tax Act, 2017 (4 of 201 7) 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 in notification No. 12/2018, dated the 10th August, 2018, namely:- In the said notification, in the first paragraph, in the third 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 31st day of March, 2019 shall be respectively substituted. [NO. CT/LEG-NT/12/17/31] (KESONYU YHOME) IAS Commissioner of State Taxes Nagaland: Dimapur