Notification to notify class of persons under proviso to section 39(1) under the HGST Act, 2017

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..... ection 39 read with the proviso to sub-section (7) of section 39 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017) the Governor of Haryana, on the recommendations of the Council, hereby notifies the registered persons, other than a person referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (Central Act, 13 of 2017), having an aggregate turnover of up to five cro .....

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..... ve crore rupees during a quarter in a financial year shall not be eligible for furnishing of return on quarterly basis from the first month of the succeeding quarter. (3) For the registered person falling in the class specified in column (2) of the Table below, who have furnished the return for the tax period October, 2020 on or before 30th November, 2020, it shall be deemed that they have opte .....

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..... Monthly return 3. Registered persons having aggregate turnover more than 1.5 crore rupees and up to 5 crore rupees in the preceding financial year Quarterly return (4) The registered persons referred to in column (2) of the said Table, may change the default option electronically, on the common portal, during t .....

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