Seeks to provide exemption from furnishing of Annual Return Reconciliation Statement.

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..... NOTIFICATION In exercise of the powers conferred by section 148 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017) (hereinafter referred to as the said Act ), the State Government, on the recommendations of the Council, hereby notifies the persons registered under section 24 of the said Act read with rule 14 of the Nagaland Goods and Services Tax Rules, 2017, (hereinafter re .....

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