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of <h1>Nagaland GST Act Amended: New Deadlines for FORM GSTR-3B Filing and Late Fee Waivers Announced.</h1> The Government of Nagaland has amended a previous notification concerning the Goods and Services Tax (GST) under the Nagaland GST Act, 2017. The amendment specifies deadlines for filing returns in FORM GSTR-3B for various taxpayer categories based on their annual turnover and location. Taxpayers with a turnover over 5 crores must file by June 24, 2020, while those with a turnover up to 5 crores have staggered deadlines from June to September 2020, depending on their location. Additionally, late fees for returns from July 2017 to January 2020 are waived if filed between July 1 and September 30, 2020.
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