Seeks to extend the last date for filing of FORM GSTR-3B for the month of September, 2018 till 25th Oct,2018 for all Tax payer - CT/LEG/GST-NT/12/17/961 - Nagaland SGST

GOVERNMENT OF NAGALAND OFFICE OF THE COMMISSIONER OF STATE TAXES NAGALAND: DIMAPUR Dated Dimapur, the 21 st October, 2018 NOTIFICATION- 21/2018 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 10th August, 2018 issued by the Office of the Commissioner of State Taxes, Nagaland: Dimapur, namely: - In the said notification in the first paragraph, after the third proviso, the following proviso shall be inserted, namely : - Provided also that the return in FORM GSTR-3B for the month of September, 2018 shall be furnished electronically through the common portal, on or before the 25 th October, 2018. . (KESONYU YHOME) IAS Commissioner of State Taxes Nagaland: Dimapur NO. CT/LEG/GST-NT/12/17/961