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
X X X X Extracts X X X X
X X X X Extracts X X X X
....OTIFICATION In exercise of 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 ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....nder sub-section (1) of section 10 of the said Act; (iii) who is 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 commer....
X X X X Extracts X X X X
X X X X Extracts X X X X
....he registered person shall issue, instead of tax invoice, a bill of supply as referred to in clause (c) of 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 ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... the expression "first supplies of goods or services or both" shall, for the purposes of determining eligibility of a person 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....