The Government of Nagaland on November 30, 2023, amended an older notification No. F.NO.FIN/REV- 3/GST/1/08(Pt-1) (Vol. II)/214 dated March 31, 2023, related to Amnesty to GSTR-10 non-filers.
The following has been stated: -
•In the notification, for the words, letter, and figure "30th day of June 2023" the words, letter, and figure "31st day of August 2023" shall be substituted.
This notification shall be deemed to have come into force with effect from June 30, 2023.
The detailed notification is given in the document attached below.
[Notification No. FIN/REV-3/GST/1/08(Pt-1) (Vol.II)]