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of <h1>Registered GST filers can choose quarterly returns under Section 39(1); switch to monthly if turnover exceeds 5 crore.</h1> Registered persons wishing to file quarterly GST returns under section 39(1) must indicate their preference electronically on the common portal from the second month of the previous quarter to the first month of the intended quarter. Once chosen, quarterly filing continues unless the person becomes ineligible or opts for monthly filing. Eligibility for quarterly returns requires all previous returns to be filed. If a person's aggregate turnover exceeds 5 crore rupees in the current financial year, they must switch to monthly filing from the first month of the following quarter. This rule was inserted by Notification No. 82/2020-Central Tax.
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