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Last date for furnishing of return in FORM GSTR-3B

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..... f the Nagaland Goods and Services Tax Act, 2017 (4 of 2017) (hereafter in this notification referred to as the said Act ) read with sub-rule (5) of rule 61 of the Nagaland Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said Rules ) the Commissioner, on the recommendations of the Council, hereby specifies the conditions in column (4) of the Table below, fo .....

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..... 1 on or before the 28 th August, 2017 20 th August, 2017 2. Registered persons entitIed to avaiI input tax credit in terms of section 140 of the said Act read with rule 117 of the said Rules and opting to file FORM GST TRAN-1 on or before the 28 th August, 2017. 28 th August, 2017 (i) com .....

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..... 3. Any other registered person 20 th August, 2017 2. Payment of taxes for discharge of tax liability as per GSTR-3B: Every registered person furnishing the return in FORM GSTR-3B shall, subject to the provisions of section 49 of the said Act , discharge his liability towards tax, interest, penalty, fees or any other amoun .....

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