Nagaland GST & compliance
Nagaland is a state with GST state code 13. It's a special-category state under the CGST Act, so GST registration kicks in at a lower threshold. Nagaland levies Professional Tax.
Nagaland at a glance
| Field | Value |
|---|---|
| Type | State |
| Capital | Kohima |
| GST state code | 13 (every Nagaland GSTIN starts with this) |
| Special-category state? | Yes — lower GST thresholds apply |
| GST registration threshold | ₹20 lakh for goods (₹10 lakh for services) — special-category state under CGST Act §22(2), so the threshold is half the national default |
| Professional Tax? | Yes — annual cap ₹2500 |
| Intra-state GST split | CGST + SGST in equal halves of the rate |
Nagaland-specific notes
- Special-category state under CGST Act §22 — GST registration threshold is ₹20 lakh for goods (₹10 lakh for services) instead of the standard ₹40 lakh / ₹20 lakh.
- Professional Tax applies — Nagaland Professions, Trades, Callings & Employments Act, 1968.
- Special category state with Article 371(A) protections — separate land and customary law overlays.
Authoritative source
Nagaland state-level compliance is administered by the Nagaland Finance & Taxation Department →. Use it for registration, advance rulings, Professional Tax slabs (where applicable), and state-specific notifications. GST returns are filed centrally at gst.gov.in →.
How HelloBooks does this
HelloBooks handles Nagaland compliance end-to-end — GSTIN validation against state code 13, automatic CGST + SGST split on intra-state supplies, Professional Tax deductions on payroll, and direct GSTR filing.
- 1
Configure your Nagaland GST profile
Add your Nagaland GSTIN (state code 13), trade name, and PAN in Settings → Taxes. HelloBooks validates the state code and the embedded PAN automatically. Mark your registration type (Regular, Composition, SEZ, Casual, Non-Resident, Input Service Distributor).
- 2
Add Nagaland place of supply on every transaction
Tag the place of supply on every invoice and bill. When the customer's place of supply is Nagaland (and your registration is also Nagaland), HelloBooks charges CGST + SGST in equal halves of the rate. Inter-state supplies trigger IGST.
- 3
Configure Nagaland Professional Tax on payroll
For employees based in Nagaland, HelloBooks computes the Professional Tax deduction from the current slab table. Annual cap is ₹2500. Verify the live slab on the Nagaland Finance & Taxation Department portal before each state-budget cycle.
- 4
File monthly / quarterly GST returns from the books
HelloBooks aggregates your Nagaland invoices, credit notes, and amendments into GSTR-1 (outward supplies) and the GSTR-3B liability summary. Review, then file directly via the GST portal or export the JSON.
- 5
Reconcile GSTR-2B against your purchase register
Each month, the GST portal publishes GSTR-2B — auto-drafted from your suppliers' GSTR-1 filings. HelloBooks reconciles this against your purchase register and flags missing input tax credit before the ITC claim window closes.
Frequently asked questions
What is the Nagaland GST state code?
13. Every GSTIN issued in Nagaland starts with 13, followed by the entity's 10-character PAN and three further characters. HelloBooks validates the structure and the embedded state code whenever you save a customer or vendor master.
What is the GST registration threshold in Nagaland?
₹20 lakh for goods (₹10 lakh for services) — special-category state under CGST Act §22(2), so the threshold is half the national default. Inter-state suppliers, e-commerce operators, casual taxable persons, and persons under reverse charge must register from the first rupee — no threshold applies.
Does Nagaland levy Professional Tax?
Nagaland levies Professional Tax under Article 276 of the Constitution. Annual cap is ₹2500 (the constitutional maximum is ₹2,500/year). Slab tables are revised in state budgets — verify the current schedule on the Nagaland Finance & Taxation Department portal.
Nagaland is a State — does that change my GST compliance?
Nagaland levies SGST alongside CGST on intra-state supplies (each half of the rate). Inter-state supplies attract IGST. Returns and filing process are identical across states.
Where do I file Nagaland GST returns?
All GST returns are filed through the central GST portal (gst.gov.in) — there is no state-specific filing portal. The Nagaland Finance & Taxation Department (https://nagagst.nic.in/) handles state-level matters: registration assistance, advance rulings, and Professional Tax / state-specific cesses.
How does HelloBooks handle Nagaland compliance?
HelloBooks validates Nagaland GSTINs (state code 13 expected), applies the right CGST + SGST split on intra-state supplies, builds filing-ready GSTR-1 / GSTR-3B for Nagaland-registered entities, and tracks Professional Tax deductions on payroll.
Start exploring
Indian GST: CGST, SGST, IGST & Registration
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Read gst basicsHSN & SAC Codes for GST Invoices
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Read hsn & sac codesGST E-Invoicing: IRN, QR & IRP Workflow
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Read e-invoicingE-Way Bill Rules, Distance Limits & Cancellation
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Read e-way billGSTR-1, 3B, 2B & 9 Returns: Filing Guide
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Read gstr returnsAIS Reconciliation: Match Your Annual Information Statement
Upload AIS JSON or PDF, match TDS and income entries to your books, and export the reconciliation report for ITR filing.
Read ais reconciliationAuthoritative sources
GST rules change frequently. Always verify the current position with the official GSTN sources below before filing.
- GST Portal — gst.gov.inOfficial GSTN portal for registration, returns, and payments.
- CBIC GST — cbic-gst.gov.inCentral Board of Indirect Taxes & Customs — Acts, rules, notifications, and circulars.
- E-Invoice Portal — einvoice1.gst.gov.inInvoice Registration Portal (IRP) for IRN generation and e-invoice schema.
- E-Way Bill Portal — ewaybillgst.gov.inNational e-way bill portal for EWB generation, cancellation, and verification.
File GSTR-1 and GSTR-3B free with HelloBooks
The Free Plan is ₹0: it files unlimited GSTR-1 and GSTR-3B returns for one GSTIN and reconciles GSTR-2B, with no credit card and no expiry. Pro at ₹499/month adds GSTR-9 generated ready to file, e-invoicing and unlimited users.
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