Seeks to exempt the registered person whose aggregate turnover in the financial year 2022-23 up to 2 crore from filing annual return - CT/LEG/GST-NT/12/17/676 - Nagaland SGST

GOVERNMENT OF NAGALAND OFFICE OF THE COMMISSIONER OF STATE TAXES NAGALAND : DIMAPUR Dated: 31 st July, 2023 NOTIFICATION-01/2023 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 2022-23 is up to two crore rupees, from filing annual return for the said financial year. (GREGORY THEJAWELIE) IAS Commissioner of State Taxes Nagaland : Dimapur F. NO. CT/LEG/GST-NT/12/17/676