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<h1>Nagaland GST Act: Registered Persons with Turnover up to Rs. 1.5 Crore Must File GSTR-1 by October 31, 2019.</h1> The Government of Nagaland, under the Nagaland Goods and Services Tax Act, 2017, mandates registered persons with an annual turnover of up to 1.5 crore rupees to follow a special procedure for filing FORM GSTR-1. These individuals must submit details of outward supplies for the quarter of July to September 2019 by 31st October 2019. The deadlines for filing returns under sections 38(2) and 39(1) for July to September 2019 will be announced later in the Official Gazette.