In exercise of the powers conferred by sub-section (6) of section 39 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017), the Commissioner, on the recommendations of the Council, hereby extends the due date for furnishing the return in FORM GSTR-3B, for the registered persons required to furnish return under sub-section (1) of section 39 read with clause (i) of sub-rule (1) of rule 61 of the Nagaland Goods and Services Tax Rules, 2017, for the month of September, 2022 till the 21st day of October, 2022.

Sd/-

(GREGORY THEJAWELIE) IAS

Commissioner of State Taxes

Nagaland: Dimapur