Seeks to notify class of persons under proviso to section 39(1) - 84/2020-State Tax - Gujarat SGST

..... jarat, on the recommendations of the Goods and Services Tax Council, hereby notifies the registered persons, other than a person 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 61A of the Gujarat Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the s .....

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Seeks to notify class of persons under proviso to section 39(1) - 84/2020-State Tax - Gujarat SGST

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..... t they have opted under sub-rule (1) of rule 61A of the said rules for the monthly or quarterly furnishing of return as mentioned in column (3) of the said Table:- TABLE Sl. No. Class of registered person Deemed Option (1) (2) (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 FOR .....

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Seeks to notify class of persons under proviso to section 39(1) - 84/2020-State Tax - Gujarat SGST

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