Nagaland: GST & labour compliance

GST in Nagaland

A sale where the supplier and the place of supply are both in Nagaland carries CGST plus SGST, split equally. A sale to a buyer in another state carries IGST instead, and that tax goes to the destination state.

Registration threshold

Nagaland is a special category state with a single threshold of ₹10,00,000 for goods and services. Businesses must register once all-India aggregate turnover under the same PAN crosses it.

Inter-state sales of goods need registration from the first rupee, whatever the turnover. Use the registration checker for the other compulsory cases.

Composition scheme

Manufacturers, traders and restaurants in Nagaland can opt for composition up to ₹75 lakh of turnover, half the ₹1.5 crore limit in most states. Service providers have a separate ₹50 lakh limit. Composition dealers cannot sell across state lines or claim input tax credit.

Quarterly returns

Nagaland is in the second QRMP group, so small taxpayers on quarterly filing submit GSTR-3B by the 24th of the month after each quarter. Tax for the first two months of the quarter is still paid monthly by the 25th, through form PMT-06.

Reading a Nagaland GSTIN

Every GSTIN issued in Nagaland starts with 13. Characters 3 to 12 are the holder's PAN, the 13th counts registrations under that PAN in the state, the 14th is Z by default, and the 15th is a checksum. A GSTIN that starts with 13 but fails the checksum was mistyped. Check one in the GSTIN validator.

Professional tax in Nagaland

We have not published verified PT slabs for Nagaland yet — most small states and union territories either levy no PT on salaries or administer it through the local body. Check the Nagaland commercial tax department for the current position, or start from the state-wise professional tax calculator.

Labour Welfare Fund in Nagaland

Nagaland has no Labour Welfare Fund deduction for private-sector salaries. PF, ESI and professional tax apply as usual — only the 16 states with a fund listed in the LWF calculator deduct it.