Seeks to notify class of persons under proviso to section 39(1).

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....SERVICES TAX ACT, 2017. No. GST-1020/C.R.99(A) /Taxation-1.- 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 Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017) (hereinafter in this notification referred to as the "said Act"), the Government of Maharashtra, on the recommendations of the Counc....

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....e 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 retur....