EXTRAORDINARY

PUBLISHED BY AUTHORITY

No. 1963 CUTTACK, WEDNESDAY, OCTOBER 16, 2019 /ASWINA 24,1941

FINANCE DEPARTMENT

NOTIFICATION

The 16th October, 2019

S.R.O. No.361/2019— In exercise of the powers conferred by Section 148 of the

Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017) (hereinafter referred to

as the said Act), the State Government, on the recommendations of the Goods and

Services Tax Council, hereby notifies those registered persons whose aggregate turnover

in a financial year does not exceed two crore rupees and who have not furnished the

annual return under sub-section (1) of Section 44 of the said Act read with sub-rule (1) of

rule 80 of the Odisha Goods and Services Tax Rules, 2017 (hereinafter referred to as the

said rules) before the due date, as the class of registered persons who shall, in respect of

financial years, 2017-18 and 2018-19, follow the special procedure such that the said

persons shall have the option to furnish the annual return under sub-section (1) of

Section 44 of the said Act read with sub-rule (1) of rule 80 of the said rules:

Provided that the said return shall be deemed to be furnished on the due date if it

has not been furnished before the due date.

[No.34989-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. 1294-173+300