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of <h1>Nagaland amends GST Rules: Deadline for FORM GST TRAN-1 extended to March 31, 2019; TRAN-2 to April 30, 2019.</h1> The Nagaland Government issued the Nagaland Goods and Services Tax (Twenty Third Amendment) Rules, 2018, under the authority of section 164 of the Nagaland Goods and Services Tax Act, 2017. Effective from the notification date, these amendments modify the Central Goods and Services Tax Rules, 2017. Key changes include the insertion of sub-rule (1A) in rule 117, allowing the Commissioner to extend the deadline for submitting FORM GST TRAN-1 electronically until March 31, 2019, for those facing technical difficulties. Additionally, the deadline for submitting FORM GST TRAN-2 is extended to April 30, 2019. Rule 142 is also amended to include references to section 125.
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