Extension of return filing time for non-resident taxable persons in FORM GSTR-5 under Nagaland GST rules. The Commissioner, under powers conferred by the Nagaland Goods and Services Tax Act and Rules, extends the time for furnishing FORM GSTR-5 by non-resident taxable persons for specified months of 2017 until a later prescribed date, superseding the earlier notification insofar as inconsistent while not affecting actions taken before such supersession.