Seeks to extend the due date for furnishing FORM GSTR-1 for the month of December, 2024 - F NO.CT/LEG/GST-NT/12-17/149-01/2025 - Nagaland SGST

GOVERNMENT OF NAGALAND OFFICE OF THE COMMISSIONER OF STATE TAXES NAGALAND: DIMAPUR Dated: 10th January, 2025 NOTIFICATION-01/2025 In exercise of the powers conferred by the first proviso to sub-section (l) of section 37 read with section 168 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017), the Commissioner, on the recommendations of the Council, hereby makes the following further amendment in the notification of the Government of Nagaland, Office of the Commissioner of State Taxes Notification-13/2020 dated the 10 th November, 2020, namely: In the said notification, after the fifth proviso, the following proviso shall be inserted, namely:- Provided also that the time limit for furnishing the details of outward supplies in FORM GSTR-1 of the said rules for the registered persons required to furnish return under sub-section (1) of section 39 of the said Act for the tax period December, 2024, shall be extended till the thirteenth day of January, 2025 and for the registered persons who are required to furnish return under proviso of the said sub-section, for the tax period October to December, 2024, shall be extended till the fifteenth day of January, 2025. Sd/- (ABHINAV SHIVAM) IAS Commissioner of State Taxes Nagaland: Dimapur F NO.CT/LEG/GST-NT/12-17/149