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<h1>Nagaland Extends GST ITC-04 Submission Deadline to December 31, 2017, u/s 168 and Rule 45(3.</h1> The Government of Nagaland has issued an amendment to Notification No. 19-2017, dated November 3, 2017, concerning the extension of the deadline for GST ITC-04 submissions. The original deadline of November 30, 2017, has been extended to December 31, 2017. This amendment is made under section 168 of the Nagaland Goods and Services Tax Act, 2017, and sub-rule (3) of rule 45 of the Nagaland GST Rules, 2017, as recommended by the Council. The notification was issued by the Commissioner of State Taxes, Nagaland, on November 15, 2017.