EXTRAORDINARY
PUBLISHED BY AUTHORITY
No. 1131 CUTTACK, SATURDAY, JUNE 29, 2019 / ASADHA 8, 1941
FINANCE DEPARTMENT
NOTIFICATION
The 29th June, 2019
S.R.O. No.222/2019— 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) thereof, namely:―
TABLE
| Sl. No. (1) | Quarter for which details in FORM GSTR-1 are furnished (2) | Time period for furnishing details in FORM GSTR-1 (3) |
| 1 | July–September, 2019 | 31st October, 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 July,
2019 to September, 2019 shall be subsequently notified.
[No. 22607-FIN-CT1-TAX-0043/2017/FIN.]
By Order of the Governor
S. ROUT
Deputy Secretary to Government
Printed and published by the Director, Printing, Stationery and Publication, Odisha, Cuttack-10 Ex. Gaz. 462-173+300