Quarterly GST return option requires electronic selection on the portal, with monthly filing mandatory after turnover crosses the threshold. Registered persons intending to furnish GST returns on a quarterly basis must exercise the option electronically on the common portal within the prescribed period, subject to notified conditions and restrictions. Once chosen, the quarterly option continues for future tax periods unless the person becomes ineligible or opts for monthly filing, and it is unavailable if the last due return has not been furnished. Where aggregate turnover exceeds the prescribed threshold during the financial year, the person must switch to monthly filing from the first month of the succeeding quarter.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Quarterly GST return option requires electronic selection on the portal, with monthly filing mandatory after turnover crosses the threshold.
Registered persons intending to furnish GST returns on a quarterly basis must exercise the option electronically on the common portal within the prescribed period, subject to notified conditions and restrictions. Once chosen, the quarterly option continues for future tax periods unless the person becomes ineligible or opts for monthly filing, and it is unavailable if the last due return has not been furnished. Where aggregate turnover exceeds the prescribed threshold during the financial year, the person must switch to monthly filing from the first month of the succeeding quarter.
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