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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Nagaland Extends GST Filing Deadline to December 31, 2020, per Section 44 of GST Act and Rule 80.</h1> The Government of Nagaland, through the Office of the Commissioner of State Taxes, has issued Notification No. 12/2020 to amend a previous notification (No. 07/2020) dated May 5, 2020. This amendment extends the deadline specified in the original notification from October 31, 2020, to December 31, 2020. This change is made under the authority granted by section 44 of the Nagaland Goods and Services Tax Act, 2017, and rule 80 of the Nagaland Goods and Services Tax Rules, 2017, following the Council's recommendations.
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