Due date for furnishing FORM GSTR- 1 for registered person having aggregate turnover more than 1.5 crore rupees for the months of October, 2019 to March, 2020, extended till the eleventh day of the month succeeding such month. - F.NO.FIN/REV-3/GST/1/08 (Pt-1)(Vol. 1)/253 - Nagaland SGST

GOVERNMENT OF NAGALAND FINANCE DEPARTMENT (REVENUE BRANCH) F.NO.FIN/REV-3/GST/1/08 (Pt-1)(Vol. 1)/253 Dated: 9th October, 2019 NOTIFICATION In exercise of the powers conferred by section 148 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017) (hereinafter referred to as the said Act), the State Government, on the recommendations of the Council, hereby notifies those registered persons whose aggregate turnover in a financial year does not exceed two crore rupees and who have not furnished the annual return under sub-section (1) of section 44 of the said Act read with sub-rule (1) of rule 80 of the Nagaland Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules) before the due date, as the class of registered persons who shall, in respect of financial years 2017-18 and 2018-19, follow the special procedure such that the said persons shall have the option to furnish the annual return under sub-section (1) of section 44 of the said Act read with sub-rule (1) of rule 80 of the said rules: Provided that the said return shall be deemed to be furnished on the due date if it has not been furnished before the due date. (Taliremba) Officer on Special Duty (Finance)