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 (hereinafter referred to as the said rules), and in supercession of the notification of the Government of Nagaland, Office of the Commissioner of State Taxes, Nagaland; Dimapur No. 22/2018, dated the 26th October, 2018, except as respects things done or omitted to be done before such supercession, the Commissioner, hereby extends the time limit for furnishing the declaration in FORM GST ITC-04 of the said rules, in respect of goods dispatched to a job worker or received from a job worker, during the period from July, 2017 to December, 2018 till the 31 st day of March, 2019.

(KESONYU YHOME) IAS

Commissioner of State Taxes

Nagaland: Dimapur