Extension of annual return filing deadline under GST for specified registered persons, with staggered due dates by location. Extension of the time limit for furnishing the annual return for 1 July 2017 to 31 March 2018 is granted under the Nagaland GST Act and Rules; returns must be filed electronically through the common portal. Due dates are staggered by principal place of business: specified states have a due date of 5th February, 2020, while other territories and states, including Nagaland, have a due date of 7th February, 2020.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Extension of annual return filing deadline under GST for specified registered persons, with staggered due dates by location.
Extension of the time limit for furnishing the annual return for 1 July 2017 to 31 March 2018 is granted under the Nagaland GST Act and Rules; returns must be filed electronically through the common portal. Due dates are staggered by principal place of business: specified states have a due date of 5th February, 2020, while other territories and states, including Nagaland, have a due date of 7th February, 2020.
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