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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Nagaland Tax Circular: 3% State Tax Option for Small Businesses with Turnover up to Rs. 50 Lakh by April 30, 2019.</h1> The circular from the Commissioner of State Taxes, Nagaland, provides clarification on the exercise of the option to pay state tax at a 3% rate under a specific notification. Registered persons with an annual turnover of fifty lakh rupees or below can opt for this tax rate by submitting specified forms by April 30, 2019. New registrants can indicate their choice during registration. The tax option applies across all business locations under the same Permanent Account Number and is effective from the start of the financial year or registration date. The provisions of Chapter II of the Nagaland GST Rules apply, with specified exceptions.
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