Seeks to extend the due date for furnishing of FORM ITC-04 for the period Jan-March, 2021 till 31st May, 2021 - CT/LEG/GST-NT/12/17/325-02/2021 - Nagaland SGST

GOVERNMENT OF NAGALAND OFFICE OF THE COMMISSIONER OF STATE TAXES NAGALAND: DIMAPUR Dated Dimapur, the 1 st May, 2021 NOTIFICATION-02/2021 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 extends the time period upto the 31 st day of May, 2021, for furnishing the declaration in FORM GST ITC-04 , in respect of goods dispatched to a job worker or received from a job worker, during the period from 1 st January, 2021 to 31 st March, 2021. 2. This notification shall be deemed to have come into force with effect from the 25th day of April, 2021. Sd/- (KHSONYU YHOME) IAS Commissioner of State Taxes Nagaland : Dimapur NO.CT/LEG/GST-NT/12/17/325