EXTRAORDINARY

PUBLISHED BY AUTHORITY

No. 449 CUTTACK, THURSDAY, MARCH 7, 2019/FALGUNA 16, 1940

FINANCE DEPARTMENT

NOTIFICATION

The 7th March, 2019

S.R.O. No. 93/2019— 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, hereby notifies the registered persons having aggregate turnover of up to 1.5 crore

rupees 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 registered persons shall furnish the details of outward supply of goods or

services or both in FORM GSTR-1 under 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:–

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)

April –June, 2019

31st July, 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, 2017 to

June, 2019 shall be subsequently notified in the Official Gazette.

[No.8233–FIN-CT1-TAX-0043/2017/FIN.]

By Order of the Governor

SAUMYAJIT ROUT

Deputy Secretary to Government

Printed and published by the Director, Printing, Stationery and Publication, Odisha, Cuttack-10

Ex. Gaz. 2400-173+300