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    <title>Nagaland Goods and Services Tax (Twenty Third Amendment) Rules, 2018.</title>
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    <description>The amendment permits the Commissioner, on the Council&#039;s recommendation, to extend the electronic filing date for FORM GST TRAN-1 for registered persons who could not submit due to technical difficulties on the common portal, not beyond 31st March, 2019; and allows those filing under that extension to submit FORM GST TRAN-2 by 30th April, 2019. It also inserts the words &quot;or section 125&quot; after the words &quot;of section 76&quot; in rule 142(5).</description>
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