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Seeks to notify class of persons under proviso to section 39(1) of RGST Act, 2017 - F.12(46)FD/Tax/2017-III-257 - Rajasthan SGST

Extract

..... in section 14 of the Integrated Goods and Services Tax Act, 2017 (Central Act No. 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 Rajasthan Goods and Services Tax Rules, 2017 (hereafter 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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Seeks to notify class of persons under proviso to section 39(1) of RGST Act, 2017 - F.12(46)FD/Tax/2017-III-257 - Rajasthan SGST

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..... mentioned in column (3) of the said Table:- Table 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 turnover .....

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Seeks to notify class of persons under proviso to section 39(1) of RGST Act, 2017 - F.12(46)FD/Tax/2017-III-257 - Rajasthan SGST

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