Extension of GSTR-3B filing deadline permits delayed submission for April returns under statutory authority and council recommendation. Extension of the due date for furnishing FORM GSTR-3B for April 2022 is authorised under sub-section (6) of section 39 of the Nagaland GST Act read with sub-rule (1) of rule 61 of the Nagaland GST Rules; the Commissioner, on the Council's recommendation, has set an extended deadline for submission of that return.