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<h1>Nagaland Extends GSTR-3B Filing Deadline for Newly Migrated Dealers to December 31, 2018 Under Notification-18/2018.</h1> The Government of Nagaland, through the Commissioner of State Taxes, has issued Notification-18/2018 to amend previous notifications regarding the filing of FORM GSTR-3B. This amendment extends the deadline for newly migrated dealers to file their returns for the period from July 2017 to November 2018. These taxpayers, who have obtained a GST Identification Number as per a specific notification, must now file their returns electronically via the common portal by December 31, 2018. This action is taken under the authority of the Nagaland Goods and Services Tax Act, 2017.