Amendment in Notification No. 13/2020, dated the 10th November, 2020 - CT/LEG/GST-NT/12/17/326 - 03/2021 - Nagaland SGST

GOVERNMENT OF NAGALAND OFFICE OF THE COMMISSIONER OF STATE TAXES NAGALAND: DIMAPUR Dated Dimapur, the 1 st May, 2021 NOTIFICATION-03/2021 In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017), the Commissioner, on the recommendations of the Council, hereby makes the following amendment in the notification of the Government of Nagaland, Office of the Commissioner of State Taxes, No.13/2020, dated the 10 th November, 2020, namely :- In the said notification, after the proviso, the following proviso shall be inserted, namely :- Provided further that the time limit for furnishing the details of outward supplies in FORM GSTR-1 of the said rules for the registered persons required to furnish return under sub-section (1) of section 39 of the said Act, for the tax period April, 2021, shall be extended till the twenty-sixth day of the month succeeding the said tax period. Sd/- (KHSONYU YHOME) IAS Commissioner of State Taxes Nagaland : Dimapur NO.CT/LEG/GST-NT/12/17/326