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of <h1>Nagaland extends 2018-2019 GST annual return filing deadline to June 30, 2020, u/s 44 and Rule 80.</h1> The Government of Nagaland, through the Commissioner of State Taxes, has issued Notification-03/2020 to extend the deadline for submitting the annual return for the financial year 2018-2019. Exercising powers under section 44 of the Nagaland Goods and Services Tax Act, 2017, and rule 80 of the Nagaland Goods and Services Tax Rules, 2017, the Commissioner has extended the filing deadline to June 30, 2020. This extension is based on the recommendations of the Council and applies to electronic submissions through the common portal.
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