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THE NAGALAND GOODS AND SERVICES TAX ACT, 2017 Notifications History
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Body NOTIFICATION- 11/2017- NO.CT/LEG/GST-NT/12/17 Dated, 5th September, 2017:

ln exercise of the powers conferred by the second proviso to subsection (1) of section 37, first proviso to sub-section (2) of section 38 and sub-section (6) of section 39 read with section 168 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017) and in supersession of notifications No. 01/2017, dated the 8th August, 2017; No. 02/2017, dated the 8th August, 2017; and No. 03/2017, dated the 8th August, 2017,NO.CT/LEG/GST-NT/12/17 issued by the Government of Nagaland, Office of the Commissioner of Taxes, Nagaland: Dimapur, the Commissioner, on the recommendations of the GST Council, hereby extends the time limit for furnishing the details or return, as the case may be, specified in subsection (1) of section 37, sub-section (2) of section 38 and sub-section (1) of section 39 of the said Act as specified in column (3) of the Table below for the month as specified in column (2) of the said Table, till the time period as specified in the corresponding entry in column (4) of the said Table, namely:-

Table

SI. No. Month Details/Return Time period for furnishing of Details/Return
(1) (2) (3) (4)
1.

July, 2017 FORM GSTR-1 Upto 10th September, 2017
FORM GSTR-2 Upto 11-25th September, 2017
FORM GSTR-3 Upto 30th September, 2017
2.

August, 2017 FORM GSTR-1 Upto 5th October, 2017
FORM GSTR-2 6-10th October, 2017
FORM GSTR-3 Upto 15th October, 2017

(Y. MHATHUNG URRY)

Commissioner of Taxes

Nagaland: Dimapur