Extension of input tax credit filing deadline: procedural substitution of the prior notification's deadline extends ITC-04 compliance period. Extension of the time limit for filing the GST credit form ITC-04 is effected by amendment to Notification No. 19/2017: the Commissioner, invoking section 168 of the Nagaland GST Act and sub-rule (3) of rule 45 of the Nagaland GST Rules on the Council's recommendation, substitutes the earlier specified deadline in the prior notification with a later filing deadline, thereby extending the period for compliance with ITC-04 filing requirements.
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Extension of input tax credit filing deadline: procedural substitution of the prior notification's deadline extends ITC-04 compliance period.
Extension of the time limit for filing the GST credit form ITC-04 is effected by amendment to Notification No. 19/2017: the Commissioner, invoking section 168 of the Nagaland GST Act and sub-rule (3) of rule 45 of the Nagaland GST Rules on the Council's recommendation, substitutes the earlier specified deadline in the prior notification with a later filing deadline, thereby extending the period for compliance with ITC-04 filing requirements.
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