§1Who it is for
- New units with GSTIN and investment of at least ₹50 lakh
Useful if
New units selling within Nagaland.
Do not spend time on it if
Units below ₹50 lakh investment.
§2Eligibility
New unit with valid GSTIN
- Minimum investment ₹50 lakh in P&M or building and durable assets
- Registered under NTIIP
§3Benefits
- 100% of net SGST for up to 5 years from production/operation
§4Norms — pattern of assistance
- DIC forwards SGST claims to Superintendent/Commissioner of Taxes for views before DLSC
§5Documents
Tick each one as you get it ready.
GST registration certificate
Intra-state sales invoices
Annexures such as sale/purchase data
§6How to apply
- 1
Submit Form 4.0 and checklist 4.1 online after Registration Certificate
§7Pros and cons
Merits
- Clear document checklist in guidelines
Demerits
- Only 5 years, shorter than Assam (15) or Meghalaya (10-15)
→Related schemes
Need help with Nagaland SGST?
Eligibility check, DPR and application file — ask us on WhatsApp.
Our interestHelp is our paid service. You can also apply for the scheme yourself.
¶Sources
Checked on 18 October 2026. For information only — confirm with the department or bank. Spotted a mistake? Report it.