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 further amendment in notification of the Government of Nagaland, Office of the Commissioner of State Taxes, Notification-13/2019 dated the 09th October, 2019, namely:-

In the said notification, after the proviso, the following proviso shall be inserted, namely: -

"Provided further that the return in FORM GSTR-3B of the said rules for the month of November, 2019 shall be furnished electronically through the common portal, on or before the 23rd December, 2019."

2. This notification shall be deemed to have come into force with effect from the 20th Day of December, 2019.

(KESONYU YHOME) IAS

Commissioner of State Taxes

Nagaland: Dimapur