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

Sl. No. Quarter for which details in FORM

GSTR-1 are furnished

Time period for furnishing details in FORM

GSTR-1

(1)

(2)

(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