Seeks to prescribe the due date for quarterly furnishing of FORM GSTR-1 for those taxpayers with aggrgate turnover more than 1.5 crore.

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.... In exercise of the powers conferred by the second proviso to subsection (1) of section 37 read with section 168 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017) (hereafter in this notification referred to as the Act), the Commissioner, on the recommendations of the Council, hereby extends the time limit for furnishing the details of outward supplies in FORM GSTR-1 under sub-section (1....