Class of persons under proviso to section 39(1) - Option to furnish a return for every quarter

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....th proviso to sub-section (7) of section 39 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Government of Jharkhand, on the recommendations of the 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 ag....

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....iods, 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. (3) For the registered person falling in the class specif ied in column (2) of the Table below, who have furnished the return for the tax....