Seeks to extend the last date for filing of FORM GSTR-3B for taxpayers in Srikakulam dist of Andhra Pradesh and 11 districts of Tamil Nadu - CT/LEG-NT/12/1189 - Nagaland SGST

GOVERNMENT OF NAGALAND OFFICE OF THE COMMISSIONER OF STATE TAXES NAGALAND: DIMAPUR Dated Dimapur, the 29th November, 2018 NOTIFICATION- 23/2018 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 in notification number 12/2018 dated the 10 th August, 2018, namely :- In the said notification, in the first paragraph, after the fourth proviso, the following provisos shall be inserted, namely: Provided also that the return in FORM GSTR-3B of the said rules for the month of September, 2018 and October, 2018 for registered persons whose principal place of business is in Srikakulam district in the State of Andhra Pradesh shall be furnished electronically through the common portal, on or before the 30 th November, 2018: Provided also that the return in FORM GSTR-3B of the said rules for the month of October, 2018 for registered persons whose principal place of business is in Cuddalore, Thiruvarur, Puddukottai, Dindigul, Nagapatinam, Theni, Thanjavur, Sivagangai, Tiruchirappalli, Karur and Ramanathapuram in the State of Tamil Nadu shall be furnished electronically through the common portal, on or before the 20th December, 2018. [NO. CT/LEG-NT/12/1189] (KESONYU YHOME) IAS Commissioner of State Taxes Nagaland: Dimapur