Class of persons under proviso to section 39(1) - Option to furnish a return for every quarter

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..... 343 Dated Itanagar the, 10th November, 2020 In exercise of the powers conferred by proviso to sub-section (1) of section 39 read with proviso to sub-section (7) of section 39 of the Arunachal Pradesh Goods and Services Tax Act, 2017 (07 of 2017) (hereafter in this notification referred to as the said Act), the Government, on the recommendations of the Council, hereby notifies the register .....

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..... shed: (ii) where such option has been exercised once, they shall continue to furnish the return as per the selected option for future tax periods, unless they revise the same. (2) A registered person whose aggregate turnover crosses five 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 q .....

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..... n 2. Registered persons having aggregate turnover of up to 1.5 crore rupees, who have furnished FORM GSTR- 1 on monthly basis in the current financial year 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 .....

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