Seeks to extend the due date for FORM GSTR-1 - CT/LEG/GST-NT/12/17/2508-13/2020 - Nagaland SGST

GOVERNMENT OF NAGALAND OFFICE OF THE COMMISSIONER OF STATE TAXES NAGALAND: DIMAPUR Dated Dimapur, the 10th November, 2020 NOTIFICATION-13/2020 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), and in supersession of the notification of the Government of Nagaland, Finance Department (Revenue Branch) F. No. FIN/REV-3/GST/1/08(Pt-1)(Vol.II)/6, dated the 15 th October, 2020, and notification of the Government of Nagaland, Office of the Commissioner of State Taxes No. 10/2020, dated the 15th October, 2020, except as respects things done or omitted to be done before such supersession, 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 (hereafter in this notification referred to as the said rules), for each of the tax periods, till the eleventh day of the month succeeding such tax period: Provided that the time limit for furnishing the details of outward supplies in FORM GSTR-1 of the said rules for the class of registered persons required to furnish return for every quarter under proviso to sub-section (1) of section 39 of the said Act, shall be extended till the thirteenth day of the month succeeding such tax period. 2. This notification shall come into force with effect from the 1st day of January, 2021. Sd/- [ NO.CT/LEG/GST-NT/12/17/2508 ] (Y. MHATHUNG MURRY) Addl. Commissioner of State Taxes