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<h1>Nagaland Extends GST ITC-01 Submission Deadline to January 31, 2018, for Eligibility u/s 18(1.</h1> The Commissioner of State Taxes in Nagaland has issued Notification 29/2017, extending the deadline for registered persons to submit FORM GST ITC-01. This extension applies to those who became eligible to avail input tax credit under section 18(1) of the Nagaland Goods and Services Tax Act, 2017, during July to November 2017. The new deadline for these declarations is set for January 31, 2018. This notification supersedes the previous Notification No. 18/2017, dated October 16, 2017, with exceptions for actions already completed or omitted prior to this supersession.