TMI BlogSeeks to notify class of persons under proviso to section 39(1)X X X X Extracts X X X X X X X X Extracts X X X X ..... ujarat Goods and Services Tax Act, 2017 No.(GHN-109)GST-2020/S.39(1)(1)TH:- 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 Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017) (hereafter in this notification referred to as the said Act), the Government of Gujarat, on the recommendations of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... due on the date of exercising such option, has been furnished: (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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... TR-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 aggrega ..... X X X X Extracts X X X X X X X X Extracts X X X X
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