Third removal of difficulties order Seeking to amend Order No 1 of 2018 regarding extension of due date for Annual Return.

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..... t December, 2018 ORDER-03/2018-State Tax WHEREAS, sub-section (1) of Section 44 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 registered person, other than an Input Service Distributor, a person paying tax under section 51 or section 52, a casual taxable person and a non-resident taxable .....

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..... t to the provisions of the said section. NOW, THEREFORE, in exercise of the powers conferred by section 172 of the Nagaland Goods and Services Tax Act, 2017, the State Government, on recommendations 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 (Third Removal .....

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