EXTRAORDINARY
PUBLISHED BY AUTHORITY
No. 592, CUTTACK, TUESDAY, MARCH 31, 2020 / CHAITRA 11, 1942
FINANCE DEPARTMENT
NOTIFICATION
The 31st March, 2020
S.R.O. No. 96/2020— 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, do 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 | April, 2020 to June, 2020 | 31st July, 2020 |
| 2 | July, 2020 to September, 2020 | 31st October, 2020 |
section (2) of section 38 of the said Act, for the months of April, 2020 to September, 2020 shall be subsequently notified in the Official Gazette.
[No.10674-FIN-CT1-TAX-0002/2020]
By Order of the Governor
SMITA ROUT
Joint Secretary to Government
Printed and Published by the Director, Printing, Stationery and Publication, Odisha, Cuttack-10