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<h1>Nagaland extends GSTR-3B filing deadline for July 2018 to August 24 under GST Act Section 168.</h1> The Government of Nagaland, through the Office of the Commissioner of State Taxes, has issued Notification 13/2018, amending a previous notification dated 10th August 2018. This amendment extends the deadline for filing FORM GSTR-3B for July 2018. Taxpayers are now required to submit the return electronically via the common portal by 24th August 2018. This decision is made under the authority of section 168 of the Nagaland Goods and Services Tax Act, 2017, in conjunction with rule 61 of the Nagaland Goods and Services Tax Rules, 2017, following the Council's recommendations.