Extension of annual return filing deadline to accommodate delayed GST electronic system and enable compliance. The Order substitutes the date in the Explanation to Section 44 of the Nagaland Goods and Services Tax Act, 2017 to extend the deadline for furnishing annual returns, permitting registered persons (except specified excluded categories) additional time to submit the annual return due to delay in operationalizing the electronic filing system.
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Extension of annual return filing deadline to accommodate delayed GST electronic system and enable compliance.
The Order substitutes the date in the Explanation to Section 44 of the Nagaland Goods and Services Tax Act, 2017 to extend the deadline for furnishing annual returns, permitting registered persons (except specified excluded categories) additional time to submit the annual return due to delay in operationalizing the electronic filing system.
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