Kohima, August 30 (DIPR): In exercise of the powers conferred by section 168 of 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 and notification No. 04/2017 dated 08th August, 2017, the Board has made the following amendments in the notification of the Government of Nagaland, Office of the Commissioner of Taxes, Nagaland, Dimapur vide No. 05/2017 NO.CT/LEG/GST-NT/12/17 dated the 17th August, 2017, namely: (i) In the table, (a) In SI. No. 1, in column (3), for the figures, letters and word “20 August, 2017”, the figures, letters and word “25th August, 2017” shall be substituted; (b) In SI. No. 2, in column (4), in item (i), for the figures, letters and word “20th August, 2017”, the figures, letters and word “25lh August, 2017” shall be substituted; (c) In SI. No. 2, in column (4), in item (iii), for the figures, letters and words”21st day of August, 2017”, the figures, letters and w ords”26th day of August, 2017” shall be substituted; (d) In SI. No. 3, in column (3), for the figures, letters and word “20l August, 2017”, the figures, letters and word “25th August, 2017” shall be substituted; (e) In paragraph 2, after the words “electronic credit ledger” occurring before the Explanation, the words, figures and letters “on or before 251 August, 2017” shall be INSERT IGNOREed. In another notification, the Commissioner, on the recommendations of the Council, has extended the time limit for furnishing the details specified in sub-section (2) of section 38 of the said Act for the month as specified in column (2) of the Table below, within the period as specified in the corresponding entry in column (3) of the said Table, namely: 
This notification shall come into force with effect from August 8, 2017.
