Annual return filing deadline extended for initial GST period due to delayed electronic system, new deadline prescribed. An Explanation is inserted after sub-section (2) of section 44 of the Nagaland GST Act declaring that the annual return for the initial GST period, which could not be filed due to the electronic filing system not being operational, shall be furnished by an extended date, thereby formalising an administrative extension of the filing timeline under the Order made under section 172.
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Annual return filing deadline extended for initial GST period due to delayed electronic system, new deadline prescribed.
An Explanation is inserted after sub-section (2) of section 44 of the Nagaland GST Act declaring that the annual return for the initial GST period, which could not be filed due to the electronic filing system not being operational, shall be furnished by an extended date, thereby formalising an administrative extension of the filing timeline under the Order made under section 172.
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