Seeks to exempt taxpayers having AATO upto ₹ 2 crores FY 2020-21 - CT/LEG/GST-NT/12/17/500 - Nagaland SGST

GOVERNMENT OF NAGALAND OFFICE OF THE COMMISSIONER OF STATE TAXES NAGALAND: DIMAPUR Dated: 30th July, 2021 NOTIFICATION-06/2021 In exercise of the powers conferred by the first proviso to section 44 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017), the Commissioner, on the recommendations of the Council, hereby exempts the registered person whose aggregate turnover in the financial year 2020-21 is upto two crore rupees, from filing annual return for the said financial year. 2. This notification shall come into force from the 1st day of August, 2021. Sd/- NO. CT/LEG/GST-NT/12/17/500 (KESONYU YHOME) IAS Commissioner of State Taxes Nagaland: Dimapur