Nagaland: Commissioner of State Taxes notifies

File Photo: Directorate of Taxes, Dimapur. (For representative purposes only)

Kohima, February 26 (MExN): The Commissioner of State Taxes, Nagaland on the recommendations of the Council, has made the further amendment in the notification of the Government of Nagaland, Office of the Commissioner of State Taxes, Notification-13/2019 dated October 9, 2019, namely:

In the said notification, after the third proviso, the following provisos shall be inserted, namely: 

Provided also that the return in FORM GSTR-3B of the said rules for the months of January, 2020, February, 2020 and March, 2020 for taxpayers having an aggregate turnover of up to rupees five Crore in the previous financial year, whose principal place of business is in the States of Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana or Andhra Pradesh or the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep shall be furnished electronically through the common portal, on or before the February 22, March 22 and April 22, respectively:

Provided also that the return in FORM GSTR-3B of the said rules for the months of January, 2020, February, 2020 and March, 2020 for taxpayers having an aggregate turnover of up to rupees five Crore in the previous financial year, whose principal place of business is in the States of Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi shall be furnished electronically through the common portal, on or before February 24, March 24 and April 24.