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Seeks to extend due date for furnishing FORM GSTR-3B for supply made in the month of May, 2020.

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..... n 168 or the Nagaland Goods and Services Tax Act, 2017 (4 of 2017), read with sub-rule (5) of rule 61 of the Nagaland Goods and Services Tax Rules, 2017 (hereinafter in this notification referred to as the said Rules), the Commissioner, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of Nagaland, Office of the Commissioner of State .....

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..... aman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands or Lakshadweep, the return in FORM GSTR-3B of the said rules for the month of May, 2020 shall be furnished electronically through the common portal, on or before the 12th day of July, 2020: Provided also that, for taxpayers having an aggregate turnover of up to rupees five crore rupees in the previous financial year .....

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