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<h1>Nagaland extends FORM GSTR-3B filing deadlines for December 2024 under GST Act, 2017; new dates in January 2025.</h1> The Government of Nagaland, through the Commissioner of State Taxes, has extended the deadline for filing FORM GSTR-3B for December 2024. Registered persons must submit electronically via the common portal by January 22, 2025. For those whose principal place of business is in specific states and union territories, the deadline is January 24, 2025, and for others, it is January 26, 2025. This extension is made under the Nagaland Goods and Services Tax Act, 2017, based on recommendations from the Council.