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of <h1>Nagaland extends deadline for annual GST return filing to March 31, 2021, per section 44, rule 80.</h1> The Government of Nagaland, through the Office of the Commissioner of State Taxes, has issued Notification-01/2021 to amend a previous notification dated December 30, 2020. This amendment extends the deadline for furnishing the annual return under the Nagaland Goods and Services Tax Act, 2017. The original deadline of February 28, 2021, is now extended to March 31, 2021. This change is made under the authority of section 44 of the Nagaland GST Act, 2017, and rule 80 of the Nagaland GST Rules, 2017, following the recommendations of the GST Council.
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