Seeks to extend the due date of filing returns in FORM GSTR-7 - CT/LEG/GST-NT/12/17/19 - 08/2019 - Nagaland SGST

GOVERNMENT OF NAGALAND OFFICE OF THE COMMISSIONER OF STATE TAXES NAGALAND: DIMAPUR Dated Dimapur, the 28th June, 2019 NOTIFICATION-08/2019 In exercise of the powers by sub-section (6) of section 39 read with section 168 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017) (hereinafter referred to as the said Act), and in supercession of the notifications of the Government of Nagaland, Office of the Commissioner of State Taxes- (i) No. 24/2018, dated the 29th November, 2018; and (ii) No. 2/2019, dated the 8th February, 2019; except as respects things done or omitted to be done before such supercession, the Commissioner hereby extends the time limit for furnishing the return by a registered person required to deduct tax at source under the provisions of section 51 of the said Actin FORM GSTR-7 of the Nagaland Goods and Services Tax Rules, 2017 under sub-section (3) of section 39 of the said Act read with rule 66 of the Nagaland Goods and Services Tax Rules, 2017 for the months of October, 201 8 to July, 2019 till the 31 st day of August, 2019. (KESONYU YHOME) IAS Commissioner of State Taxes Nagaland: Dimapur Dated Dimapur, the 28 th June, 2019 NO.CT/LEG/GST-NT/12/17/19