Registered person whose aggregate turnover in financial year 2021-22 is up to two crore rupees—Exemption from filing annual return - 3/2022-State Tax - Nagaland SGST

GOVERNMENT OF NAGALAND Notification No. 3/2022, dated July 05, 2022. 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 2021-22 is up to two crore rupees, from filing annual return for the said financial year.