TMI BlogClass of persons under proviso to section 39(1) - Option to furnish a return for every quarterX X X X Extracts X X X X X X X X Extracts X X X X ..... 84/2020 State Tax No. F 10-87/2020/CT/V(128). - 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 Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017) (hereafter in this notification referred to as the said Act), the Government, on the recommendations of the Council, hereby notifies the registered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (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 on quarterly basis from the first month of the succeeding quarter. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 more than 1.5 crore rupees and up to 5 crore rupees in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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