Telangana Goods and Services Tax Act, 2017- Registered personds having aggregate turnover of up to 1.5 crore – As a class of Registered person under section 148 of the TGST Act - G.O.Ms.No. 89 - Telangana SGST

GOVERNMENT OF TELANGANA Revenue (CT-II) Department G.O.Ms.No. 89 Dated: 01-05-2018 NOTIFICATION In exercise of the powers conferred by section 148 of the Telangana Goods and Services Tax Act, 2017 (Act No.23 of 2017), the State Government, on the recommendations of the Council, hereby notifies 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 persons shall furnish the details of outward supply of goods or services or both in FORM GSTR-1 , effected during the quarter April to June, 2018, till the 31st day of July, 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 subsection (1) of section 39 of the Act, for the months of April to June, 2018 shall be, subsequently, notified in the Official Gazette. 4. This Notification shall be deemed to have come into force with effect from the day of 28th March, 2018. (BY ORDER AND IN THE NAME OF THE GOVERNOR OF TELANGANA) SOMESH KUMAR PRINCIPAL SECRETARY TO GOVERNMENT