Kohima, October 30 (DIPR): In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017) (hereinafter referred to as the said Act), the Commissioner has extended the time limit for furnishing the return by a composition supplier, in FORM GSTR-4, under sub-section (2) of section 39 of the said Act read with rule 62 of the Nagaland Goods and Services Tax Rules, 2017 for the quarter July to September, 2017 till the 15th day of November, 2017. Another notification issued by the Commissioner of State Taxes stated that in exercise of the powers conferred by sub-section (6) of section 39 read with 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. 09/2017, dated the 28th August, 2017, file NO.CT/LEG/GST- NT/12/17 issued by the Government of Nagaland, Office of the Commissioner of Taxes, Nagaland: Dimapur, except as respects things done or omitted to be done before such supersession, the Commissioner, hereby extends the time limit for furnishing the return in FORM GSTR-5A for the month of July, 2017, August, 2017 and September, 2017 by a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 and rule 64 of the Nagaland Goods and Services Tax Rules, 2017, till the 20th day of November, 2017. This notification shall be deemed to have come into force on the 15th day of September, 2017. Further, in exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Nagaland Goods and Services Tax Act. 2017 (4 of 2017) (hereinafter referred to as the said Act) and in supercession of notification No. 10/2017, dated the 28lh August, 2017 file NO.CT/LEG/GST-NT/12/17 issued by the Government of Nagaland, Office of the Commissioner of Taxes, Nagaland: Dimapur, except as respects things done or omitted to be done before such supercession, the Commissioner hereby extends the time limit for furnishing the return by an Input Service Distributor in FORM GSTR-6 under sub-section (4) of section 39 of the said Act read with rule 65 of the Nagaland Goods and Services Tax Rules, 2017 for the months of July, 2017, August, 2017 and September, 2017 till the 15th day of November, 2017. In pursuance of section 168 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017) (hereafter referred to as the said Act) and clause (b) of sub-rule (1) of rule 40 of the Nagaland Goods and Services Tax Rules, 2017, the Commissioner, hereby extends the time limit for making a declaration, in FORM GST ITC- 01, by the registered persons, who have become eligible during the months of July, 2017, August, 2017 and September, 2017, to the effect that they are eligible to avail the input tax credit under sub-section (1) of section 18 of the said Act, till the 31st day of October, 2017. In pursuance of section 168 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017) (hereafter referred to as the said Act) and clause (b) of sub-rule (1) of rule 40 of the Nagaland Goods and Services Tax Rules, 2017, the Commissioner, has extended the time limit for making a declaration, in FORM GST ITC- 01, by the registered persons, who have become eligible during the months of July, 2017, August, 2017 and September, 2017, to the effect that they are eligible to avail the input tax credit under sub-section (1) of section 18 of the said Act, till the 31st day of October, 2017.
