Amendment of section 44

In section 44 of the Nagaland Goods and Services Tax Act,, in sub-section (1), the following provisos shall be inserted namely:— "Provided that the Commissioner may, on the recommendations of the Council and for reasons to be recorded in writing, by noLiIcation, extend the time limit for furnishing the annual return for such class of registered persons as may be specified therein: Provided farther that any extension of time limit notified by the Commissioner of Central Tax shall be deemed to be notified by the Corrtmjssjoner."