EXTRAORDINARY
PUBLISHED BY AUTHORITY
No. 1962 CUTTACK, WEDNESDAY, OCTOBER 16, 2019 /ASWINA 24,1941
FINANCE DEPARTMENT
NOTIFICATION
The 16th October, 2019
S.R.O. No.360/2019— In exercise of the powers conferred by Section 148 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017), (hereinafter in this notification referred to as the said Act), the State Government, on the recommendations of the Goods and Services Tax Council, hereby notify 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 | October, 2019 to December, 2019 | 31st January, 2020 |
| 2 | January, 2020 to March, 2020 | 30th April, 2020 |
3. The time limit for furnishing the details or return, as the case may be, under sub-section (2) of Section 38 of the said Act, for the months of October, 2019 to March, 2020, shall be subsequently notified in the Official Gazette.
[No.34985-FIN-CT1-TAX-0043/2017/FIN.]
By Order of the Governor
SMITA ROUT Joint Secretary to Government