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<h1>Nagaland GST Order Extends Annual Return Filing Deadline to November 30, 2019, Addressing Section 44(1) Challenges.</h1> The Nagaland Goods and Services Tax (Seventh Removal of Difficulties) Order, 2019, issued by the Nagaland Finance Department, addresses technical challenges faced by taxpayers in submitting annual returns for the financial year from July 1, 2017, to March 31, 2018, as required under section 44(1) of the Nagaland GST Act, 2017. To mitigate these difficulties, the deadline for filing these returns has been extended from August 31, 2019, to November 30, 2019. This order is enacted under the authority granted by section 172 of the Nagaland GST Act, 2017, following recommendations from the GST Council.