Extension of GSTR-3B filing due date granted for April returns to a later date under state GST notification. The Commissioner of State Taxes, Nagaland, amends Notification No.3/2018 to extend the due date for filing Form GSTR-3B for April 2018 by substituting the earlier date with a later date against serial number 1, column (3) of the notification's table, exercising powers under the state GST statute and rules upon Council recommendation.