Notification of class of persons under proviso to section 39(1) of the OGST Act,2017 - 31803-FIN-CT 1-TAX-0002/2020 - Orissa SGST

..... rson referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), having an aggregate turnover of up to five crore rupees in the preceding financial year, and who have opted to furnish a return for every quarter, under sub-rule (1) of rule 61 A of the Odisha Goods and Services Tax Rules, 2017 (hereinafter in this notification referred to as the said rules) as the class of persons who shall, subject to the following conditions and restrictions, furnish a return for e .....

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Notification of class of persons under proviso to section 39(1) of the OGST Act,2017 - 31803-FIN-CT 1-TAX-0002/2020 - Orissa SGST

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..... mentioned in column (3) of the Table below, namely:- Sr. No. (1) Class of registered person (2) Deemed Option (3) 1. Registered persons having aggregate turnover of up to 1.5 crore rupees, who have furnished FORM GSTR-1 on quarterly basis in the current financial year Quarterly return 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 turnov .....

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Notification of class of persons under proviso to section 39(1) of the OGST Act,2017 - 31803-FIN-CT 1-TAX-0002/2020 - Orissa SGST

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