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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>Nagaland Extends GSTR-1 Filing Deadlines for Small Businesses Under GST Act 2017 for Three Quarters.</h1> The Government of Nagaland, utilizing its authority under the Nagaland Goods and Services Tax Act, 2017, has issued a notification extending the deadline for registered persons with an aggregate turnover of up to 1.5 crore rupees to file their quarterly returns in FORM GSTR-1. This applies to the quarters of July-September 2017, October-December 2017, and January-March 2018, with respective deadlines of January 10, 2018, February 15, 2018, and April 30, 2018. The extension is part of a special procedure recommended by the Council and will be officially published in the Gazette.