GST – States – 23/2017 – Dated:- 15-11-2017 – GOVERNMENT OF NAGALAND OFFICE OF THE COMMISSIONER OF STATE TAXES NAGALAND: DIMAPUR Dated Dimapur, the 15th November, 2017 NOTIFICATION- 23/2017 In exercise of the powers conferred by the second proviso to sub-section (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) and in supersession of notification No. 12/2017 dated the 11th September, 2017, issued by the Office of the Commissioner of State Taxes, Nagaland; Dimapur, except as respects things done or omitted to be done before such supersession, the Commissioner, on the recommendations of the Council, hereby extends the time limit for fur
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