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

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

Ex. Gaz. 1293-173+300