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of <h1>Nagaland GST Notification: File FORM GSTR-3B Returns Electronically by 20th, Extended Deadlines for Smaller Businesses.</h1> The Government of Nagaland, through the Commissioner of State Taxes, issued a notification prescribing the filing of returns in FORM GSTR-3B under the Nagaland Goods and Services Tax Rules, 2017. For the months from April to September 2020, taxpayers must file these returns electronically by the 20th of the following month. Taxpayers with an aggregate turnover up to five crore rupees in specified states and union territories have extended deadlines of the 22nd or 24th. Tax liabilities must be discharged by debiting the electronic cash or credit ledger by the specified filing date.
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