In exercise of the powers conferred by 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, the Commissioner, with the approval of the Board, hereby makes the following amendment in the notification of the Government of Nagaland, Office of the Commissioner of State Taxes No. 02/2021 dated the Is1 May, 2021, namely:-

In the said notification, in the first paragraph, for the figures, letters and words "31st day of May, 2021", the figures, letters and words "30th day of June, 2021" shall be substituted.

2. This notification shall be deemed to have come into force with effect from the 31st day of May, 2021.

Sd/-

(KESONYU YHOME) IAS

Commissioner of State Taxes