Prescribing the due dates for quarterly furnishing of Form GSTR-1 for those taxpayers with aggregate turnover up to ₹ 1.5 crore for the period from July,2018 to March, 2019. - 26518–FIN-CT1-TAX-0043/2017 - Orissa SGST

GOVERNMENT OF ODISHA FINANCE DEPARTMENT NOTIFICATION The 10th August, 2018 S.R.O. No. - 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(rupees one crore fifty lakhs) in the preceding financial year or in 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 persons may furnish the details of outward supply of goods or services or both in FORM GSTR-1 of 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. 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. July - September, 2018 31 st October, 2018 2. October - December, 2018 31 st January, 2019 3. January - March, 2019 30 th April, 2019 3. 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 said Act, for the months of July, 2018 to March, 2019 shall be subsequently notified [No. 26518-FIN-CTI-TAX- 0043/2017] By order of the Governor S.Rout Under Secretary to Government