https://www.taxtmi.com/notifications?id=130459 An Explanation is inserted after sub-section (2) of section 44 of the Nagaland GST Act declaring that the annual return for the initial GST period, which could not be filed due to the electronic filing system not being operational, shall be furnished by an extended date, thereby formalising an administrative extension of the filing timeline under the Order made under section 172. en-us Tue, 11 Dec 2018 00:00:00 +0530 Mon, 05 Aug 2019 15:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=130459 An Explanation is inserted after sub-section (2) of section 44 of the Nagaland GST Act declaring that the annual return for the initial GST period, which could not be filed due to the electronic filing system not being operational, shall be furnished by an extended date, thereby formalising an administrative extension of the filing timeline under the Order made under section 172. Notifications GST - States Tue, 11 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/notifications?id=130459