AI OCR 
TaxTMI 
TaxTMI 
TaxTMI 
To give composition scheme for supplier of services with a tax rate of 6 for taxpayer whose turnover is 50 Lakhs or below
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.... the powers conferred by sub-section (1) of section 9, sub-section (1) of section 11, sub-section (1) of section 16 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017) (herein after referred to as the "said Act"), the State Government, on the recommendations of the Council, and on satisfied that it is necessary in the public interest sp to dos hereby notifies that the state tax,....
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....s not engaged in making any supply which is not leviable to tax under the said Act; (iv) who is not engaged in making any inter-State outward supply; (v) who is neither a casual taxable person nor a non-resident taxable person; (vi) who is not engaged in making any supply through an electronic commerce operator who is required to collect tax at source under section 52;and (vii) who is not ....
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.... sub-section (3) of section 31 of the said Act with particulars as prescribed in rule 49 of Nagaland Goods and Services Tax Rules. 5. The registered person shall mention the following words at the top of the bill of supply, namely:- 'taxable person paying tax in terms of notification F.NO. FIN/REV-3/GST/1/08(Pt-1) (Vol.1)/78, dated 07.03.2019, not eligible to collect tax on supplies‟. 6. T....
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....rson to pay tax under this notification, include the supplies from the first day of April of a financial year to the date from which he becomes liable for registration under the said Act but for the purpose of determination of tax payable under this notification shall not include the supplies from the first day of April of a financial year to the date from which he becomes liable for registration ....