Dimapur, January 19 (DIPR): In supersession of notification No. 23/2017 dated November 15, 2017, issued by the Office of the Commissioner of State Taxes, Nagaland, except as respects things done or omitted to be done before such supersession, the Commissioner, on the recommendations of the Council, hereby, extends the time limit for furnishing the details of outward supplies in Form GSTR-1 under sub-section (1) of section 37 of the Act for the months as specified in column (2) of the Table, by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year, till the time period as specified in the corresponding entry in column (3) of the said Table, namely: 
The extension of the time limit for furnishing the details or return, as the case may be, under sub-section (2) of section 38 and sub-section (1) of section 39 of the Act, for the months of July, 2017 to March, 2018 shall be subsequently notified in the Official Gazette.
.JPG)
