In pursuance of section 168 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017) and sub-rule (3) of rule 45 of the Nagaland Goods and Services Tax Rules, 2017, and in supercession of the notification of the Government of Nagaland, Office of the Commissioner of State Taxes, Notification-19/2017, dated the 3rd November, 2017, except as respects things done or omitted to be done before such supersession,the Commissioner, hereby extends the time limit for making the declaration in FORM GST ITC-04, in respect of goods dispatched to a job worker or received from a job worker or sent from one job worker to another, during the period from July, 2017 to June, 2018 till the 30th day of September, 2018.

(KESONYU YHOME) IAS

Commissioner of State Taxes

Nagaland: Dimapur