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of <h1>Nagaland Finance Department Announces Quarterly Tax Payment and Annual Filing Procedures under GST Act 2017.</h1> The Government of Nagaland's Finance Department issues a notification under the Nagaland Goods and Services Tax Act, 2017, detailing the procedure for quarterly tax payments and annual filings for registered taxpayers. These taxpayers, identified under section 10 of the Act or through a prior notification, must submit quarterly statements using FORM GST CMP-08 by the 18th of the month following each quarter. Additionally, they must file an annual return using FORM GSTR-4 by April 30th of the subsequent financial year. Compliance with these forms fulfills the requirements of sections 37 and 39 of the Act for the specified period.
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