In exercise of the powers conferred by section 148 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017) (hereafter in this notification referred to as the said Act), and in supersession of-

(i) Notification No. F.12(46)FD/Tax/2017-Pt-II-140 dated 15th November, 2017; and

(ii) Notification No. F.12(46)FD/Tax/2017-pt-II-87dated 10th August, 2018

except as respects things done or omitted to be done before such supersession, the State Government, on the recommendations of the Council, hereby notifies the registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year, as the class of registered persons who shall follow the special procedure as mentioned below for furnishing the details of outward supply of goods or services or both.

2. The said persons may furnish the details of outward supply of goods or services or both in FORM GSTR-1 of the Rajasthan Goods and Services Tax Rules, 2017, effected during the quarter, as specified in column (2) of the Table below till the time period as specified in the corresponding entry in column (3) of the said Table, namely:-

Table

Provided that the details of outward supply of goods or services or both in FORM GSTR-1 to be filed for the quarters from July, 2017 to December, 2018 by the taxpayers who have obtained Goods and Services Tax Identification Number (GSTIN) in terms of notification No. F.12(56)FD/Tax/2017-pt-III-84 dated 6th August, 2018, shall be furnished electronically through the common portal, on or before the 31st day of March, 2019;

3. The time limit for furnishing the details or return, as the case may be, under subsection (2) of section 38 and sub-section (1) of section 39 of the said Act, for the months of July, 2017 to March, 2019 shall be subsequently notified in the Official Gazette.

By Order of the Governor,

(Anandhi)

Joint Secretary to the Government