EXTRAORDINARY
PUBLISHED BY AUTHORITY
No. 1432, CUTTACK, FRIDAY, AUGUST 10, 2018/ SRAVAN 19, 1940
FINANCE DEPARTMENT
NOTIFICATION
The 10th August, 2018
S.R.O. No.337/2018— In exercise of the powers conferred by Section 148 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017) (hereafter in this notification referred to as the said Act), the State Government, on the recommendations of the Goods and Services Tax Council, do hereby notify the registered persons having aggregate turnover of up to 1.5 crore rupees(rupees one crore fifty lakhs) in the preceding financial year or in the current financial year, as the class of registered persons who shall follow the special procedure as mentioned below for furnishing the details of outward supply of goods or services or both.
2. The said persons may furnish the details of outward supply of goods or services or both in FORM GSTR-1 of the Odisha Goods and Services Tax Rules, 2017, effected during the quarter as specified in column (2) of the Table below till the time period as specified in the corresponding entry in column (3) of the said Table.
TABLE
| (1) | Sl. No. Quarter for which details in FORM GSTR-1 are furnished (2) | Time period for furnishing details in FORM GSTR-1 (3) |
| 1 | July - September, 2018 | 31st October, 2018 |
| 2 | October - December, 2018 | 31st January, 2019 |
| 3 | January - March, 2019 | 30th April, 2019 |
3. The time limit for furnishing the details or return, as the case may be, under sub-section (2) of Section 38 and sub-section (1) of Section 39 of the said Act, for the months of July, 2018 to March, 2019 shall be subsequently notified.
[No. 26518–FIN-CT1-TAX-0043/2017/FIN.]
By Order of the Governor
SAUMYAJIT ROUT
Under-Secretary to Government
Printed and published by the Director, Printing, Stationery and Publication, Odisha, Cuttack-10 Ex. Gaz. 909-173+450