EXTRAORDINARY

PUBLISHED BY AUTHORITY

No.1693, CUTTACK, MONDAY, SEPTEMBER 10, 2018/BHADRA 19, 1940

FINANCE DEPARTMENT

NOTIFICATION

The 10th September, 2018

S.R.O. No.379/2018— 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), and in supersession of the notifications of the

Government

of

Odisha

in

the

Finance

Department

No.33217-FIN-CT1-TAX-

0043/2017/FIN., dated the 15th November, 2017 published in the Extraordinary issue No.

1920 of the Odisha Gazette, dated the 15th November, 2017 bearing S.R.O. No. 557/2017

and No. 26518-FIN-CT1-TAX-0043/2017/FIN., dated the 10th August, 2018 published in

the Extraordinary issue No. 1432 of the Odisha Gazette, dated the 10th August, 2018

bearing S.R.O. No. 337/2018 except as respects things done or omitted to be done before

such supersession, 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

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-1of 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, namely:—

2

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, 2017

31st October, 2018

2

October - December, 2017

31st October, 2018

3

January - March, 2018

31st October, 2018

4

April – June, 2018

31st October, 2018

5

July - September, 2018

31st October, 2018

6

October - December, 2018

31st January, 2019

7

January - March, 2019

30th April, 2019

Provided that the details of outward supply of goods or services or both in FORM

GSTR-1 to be filed for the quarters from July, 2017 to September, 2018 by the taxpayers

who have obtained Goods and Services Tax Identification Number (GSTIN) in terms of

Finance Department Notification No.25885-FIN-CT1-TAX-0043/2017/FIN., dated the 6th

August, 2018 published in the Extraordinary issue No. 1378 of the Odisha Gazette, dated

the 6th August, 2018 bearing S.R.O. No. 333/2018 shall be furnished electronically

through the common portal, on or before the 31st day of December, 2018.

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, 2017 to March, 2019 shall be subsequently notified.

[No.29215–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. 1170-173+300