U/s 23(2) of the Nagaland Goods and Services Tax Act, 2017 Specifying the category of persons exempt from obtaining registration - FIN/REV-3/GST/1/08 (Pt-1)/352 - Nagaland SGST

Reverse charge registration exemption: suppliers whose taxable supplies attract recipient-paid tax are exempt from registration.

Persons whose sole supplies are taxable goods or services on which tax is payable by the recipient under the reverse charge mechanism are specified as exempt from obtaining registration under section 23(2) of the Nagaland GST Act; the State Finance Department notification identifies this category and sets a commencement date for the exemption.