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<h1>Nagaland extends FORM GSTR-3B filing deadline for April 2022 to May 24 u/s 39(6) and rule 61(1).</h1> The Government of Nagaland, through the Office of the Commissioner of State Taxes, has extended the due date for filing FORM GSTR-3B for April 2022. Utilizing the authority granted by section 39(6) of the Nagaland Goods and Services Tax Act, 2017, and rule 61(1) of the corresponding rules, the Commissioner, following the Council's recommendations, has moved the deadline to May 24, 2022.