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    <title>Extension of time limit for GSTR 2 &amp; 3 for July (Amendment in NO.CT/LEG/GST-NT/12/17-(Notification-12/2017) dated 11th Sept,2017).</title>
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    <description>Extension of filing deadlines for specified GST returns is effected by amending Notification No. 12/2017: the Commissioner, invoking powers under section 38(2) proviso and section 39(6) read with section 168 of the Nagaland GST Act, substitutes later due dates in the notification&#039;s table for the entries at serial numbers 2 and 3, thereby moving each listed due date forward by one calendar month; no other procedural or substantive return filing requirements are changed.</description>
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      <description>Extension of filing deadlines for specified GST returns is effected by amending Notification No. 12/2017: the Commissioner, invoking powers under section 38(2) proviso and section 39(6) read with section 168 of the Nagaland GST Act, substitutes later due dates in the notification&#039;s table for the entries at serial numbers 2 and 3, thereby moving each listed due date forward by one calendar month; no other procedural or substantive return filing requirements are changed.</description>
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