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of <h1>Nagaland GST Update: FORM ITC-04 Filing Waived for July 2017-March 2019; Details Required in April-June 2019 Quarter.</h1> The Government of Nagaland, under the Nagaland Goods and Services Tax Act, 2017, has issued a notification waiving the requirement for registered persons to file FORM ITC-04 for the period from July 2017 to March 2019. This applies to those required to furnish challan details under sub-rule (3) of rule 45. However, these persons must provide details of goods dispatched to a job worker but not returned or supplied by March 31, 2019, in serial number 4 of FORM ITC-04 for the April-June 2019 quarter.
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