ln exercise of the powers conferred by sub-rule (5) of rule 61 of the Nagaland Goods and Services Tax Rules, 2017, read with section 168 of the Nagaland Goods and Services Act, 2017 (4 of 2017), the Commissioner, on the recommendations of the Council, specifies that the return for the month as specified in column (2) of the Table below shall be furnished in FORM GSTR-3B electronically through the common portal before the dates as specified in the corresponding entry in column (3) of the said Table, namely:-

Table

Provided that the return in FORM GSTR-3B of the said rules to be filed for the period from July, 2017 to February, 2019 by the taxpayers who have obtained Goods and Services Tax Identification Number (GSTIN) in terms of notification F.NO.FIN/REV-3/GST/1/08 (Pt-l)/323 dated the 06th August, shall be furnished electronically through the common portal on or before the 31st day of March, 2019.

2. This notification shall come into force with effect from the 8th day of August, 2017.

(ASANGBA CHUBA AO) IAS

Commissioner of Taxes Nagaland

Dimapur