Fourth Removal of difficulties order Seeking extention of the due date for furnishing the statement in FORM GSTR-8 by e-commerce operator.

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..... ax WHEREAS, sub-section (4) of section 52 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017) (hereafter in this Order referred to as the said Act) provides that every operator who collects the amount specified in sub-section (1) shall furnish a statement, electronically, containing the details of outward supplies of goods or services or both effected through it, including the supplies o .....

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..... tions of the Council, hereby makes the following Order, to remove the difficulties, namely: 1. Short title. -This Order may be called the Nagaland Goods and Services Tax (Fourth Removal of Difficulties) Order, 2018. 2. In section 52 of the Nagaland Goods and Services Tax Act, 2017, in sub-section (4), the following Explanation shall be inserted, namely: - "Explanation: - For the purposes of th .....

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