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        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.

        <h1>Quarterly return option enabled for small registered persons, with monthly tax payment requirement and conditions to continue.</h1> Notification designates registered persons (excluding those under IGST section 14) with aggregate turnover up to five crore who opt for quarterly returns under rule 61A to furnish returns quarterly from January 2021 and to pay tax monthly, subject to the preceding month's return having been filed and the option remaining in force unless revised. Crossing the five crore threshold during a quarter disqualifies quarterly filing from the first month of the next quarter. Deemed options based on prior GSTR 1 filing for specified classes are set out, and an electronic window is provided to change the default option.

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