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of <h1>Nagaland Extends Deadline for Newly Migrated GST Dealers to File FORM GSTR-3B Returns Until December 31, 2018.</h1> The Government of Nagaland, through the Office of the Commissioner of State Taxes, issued Notification-17/2018 to amend previous notifications regarding the filing of FORM GSTR-3B for newly migrated dealers. Under the authority of the Nagaland Goods and Services Tax Act, 2017, the amendment specifies that taxpayers who obtained their GST Identification Number as per a specific notification must file their returns for the period from July 2017 to November 2018 electronically by December 31, 2018. This extension aims to facilitate compliance for those who have recently migrated to the GST system.
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