Nagaland extends GSTR-7 filing deadline for October-December 2018 to January 31, 2019, u/s 51.

The Government of Nagaland has issued Notification 24/2018, extending the deadline for filing FORM GSTR-7 for the months of October to December 2018. This extension applies to registered persons required to deduct tax at source under section 51 of the Nagaland Goods and Services Tax Act, 2017. The new deadline for submitting these returns is set for January 31, 2019. This decision is made under the authority granted by sub-section (6) of section 39 and section 168 of the Nagaland Goods and Services Tax Act, 2017.

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