Extension of time limit in FORM GSTR-5A.

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..... section 168 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017) and section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) , and in supersession of notification No. 16/2017, dated the 16th October, 2017 , issued by the Commissioner of State Taxes, Nagaland: Dimapur, except as respects things done or omitted to be done before such supersession, the Commissioner, .....

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