Seeks to provide taxpayers whose registration has been cancelled on or before the 30th September, 2018 time to furnish final Return in for GSTR 10 till 31st Dec,2018 - FIN/REV-3/GST/1/08(Pt-1)(Vol.1)/297 - Nagaland SGST

GOVERNMENT OF NAGALAND FINANCE DEPARTMENT (REVENUE BRANCH) F.NO.FIN/REV-3/GST/1/08(Pt-1)(Vol.1)/297 Dated: 26th October, 2018 NOTIFICATION In exercise of the powers conferred by section 148 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017) (hereafter in this notification referred to as the 'said Act'), read with section 45 of the said Act and rule 81 of the Nagaland Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), the State Government, on the recommendations of the Council, hereby notifies the persons whose registration under the said Act has been cancelled by the proper officer on or before the 30th September, 2018, as the class of persons who shall furnish the final return in FORM GSTR-10 of the said rules till the 31st December, 2018. (Taliremba) Officer on Special Duty (Finance)