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

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....y proviso to sub-section (1) of section 39 read with proviso to sub-section (7) of section 39 of the Assam Goods and Services Tax Act. 2017 (Assam Act No. XXVIII of 2017) (hereinafter in this notification referred to as the "said Act'"), the Governor of Assam, on the recommendations of the Council, is hereby pleased to notify the registered persons. other than a person referred to in section 1....

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....sed once, they shall continue to furnish the return as per the selected option for future tax periods, unless they revise the same. 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. For the registered person falling in the....