Seeks to prescribe quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto ₹ 1.5 crore. - 38447-FIN-CT1-TAX-0043/2017-S.R.O. No. 778/2017 - Orissa SGST

FINANCE DEPARTMENT NOTIFICATION The 30th December, 2017 S.R.O. No.778/2017 - In exercise of the powers conferred by Section 148 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017) , and in supersession of Finance Department notification No. 33217-FIN-CT1-TAX-0043/2017/FIN., dated the 15th November,2017, published in the Extraordinary issue No.1920 of the Odisha Gazette dated the 15 th November,2017, bearing S. R.O. No 557 , except as respects things done or omitted to be done before such supersession, the State Government, on the recommendations of the Goods and Services Tax Council, do hereby notify the registered persons having aggregate turnover of upto 1.5 crore rupees in the preceding financial year or the current financial year, as the class of registered persons who may follow the special procedure as detailed below for furnishing the details of outward supply of goods or services or both. 2. The said persons may furnish the details of outward supply of goods or services or both in FORM GSTR-1 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 the details in FORM GSTR-1 are furnished Time period for furnishing the details in FORM GSTR-1 (1) (2) (3) 1 July - September, 2017 10 th January, 2018 2 October - December, 2017 15 th February, 2018 3 January - March, 2018 30 th April, 2018 3. The special procedure or extension of 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 Act, for the months of July, 2017 to March, 2018 shall be subsequently notified in the Official Gazette. [No.38447-FIN-CT1-TAX-0043/2017/FIN.] By Order of the Governor S. ROUT Under Secretary to Government