In exercise of the powers conferred by section 168 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017) read with sub-rule (5) of rule 61 of the Nagaland Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), the Commissioner, on the recommendations of the Council, hereby makes the following amendments-

(i) in notification number 04/2017 dated the 08th August,2017; and

(ii) in notification number 22/2017 dated the 15th November, 2017, namely

2. In the said notifications, in the first paragraph, the following proviso shall be inserted, namely:-

"Provided that the return in FORM GSTR-3B of the said rules to be filed for the period from July, 2017 to November, 2018 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 December, 2018.".

(KESONYU YHOME) IAS

Commissioner of State Taxes

Nagaland: Dimapur