Seeks to extend the due dates for quarterly furnishing of FORM GSTR-1 of those Taxpayer whose aggregate turnover is 1.5 crore or more for the period July,2018 to Mar,2019 - CT/LEG/GST-NT/12/17/960 - Nagaland SGST

GOVERNMENT OF NAGALAND OFFICE OF THE COMMISSIONER OF STATE TAXES NAGALAND: DIMAPUR Dated Dimapur, the 21 st October, 2018 NOTIFICATION- 20/2018 In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017) (hereafter in this notification referred to as the said Act), the Commissioner, on the recommendations of the Council, hereby extends the time limit for furnishing the details of outward supplies in FORM GSTR-1 of the Nagaland Goods and Services Tax Rules, 2017, by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year, for each of the months from July, 2018 to March, 2019 till the eleventh day of the month succeeding such month. 2. The time limit for furnishing the details or return, as the case may be, under sub-section (2) of section 38 and sub-section (1) of section 39 of the said Act, for the months of July. 2018 to March, 2019 shall be subsequently notified in the Official Gazette. (KESONYU YHOME) IAS Commissioner of State Taxes Nagaland: Dimapur NO. CT/LEG/GST-NT/12/17/960