Step I. Total number of valence electrons may be calculated as follows :
For N atom (5) , for three O atoms (18) , total =5+18=23
Step II. Since the species is a nrgatively charged anion the actual electrons to be considered =23+1=24.
Step III. The skeletal structure for nitrate ion `(NO_(3)^(-))` may be written as: O N O
StepIV. Place one shared electron pair between all the three pairs of atoms and complete their octets.
Step V. In order to complete the octet of the central N atom, place a double bond (two shared electron pairs) with one of the oxygen atoms