Extension of GST compliance deadlines: specified filing deadlines substituted to later dates under Nagaland GST amendment. Substitutes later dates in paragraph 2 of the cited Nagaland Finance Department notification: the date in clause (i) is replaced with a later date, and the date in clause (iv) is similarly replaced with a later date, effected under section 148 of the Nagaland Goods and Services Tax Act, 2017 on the recommendations of the Council.