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of <h1>Rajasthan GST Update: Small Businesses Can Opt for Quarterly Returns from January 2021, Conditions Apply.</h1> The Government of Rajasthan, exercising powers under the Rajasthan Goods and Services Tax Act, 2017, has issued a notification for registered persons with an aggregate turnover of up to five crore rupees in the previous financial year. These individuals, excluding those under section 14 of the Integrated Goods and Services Tax Act, 2017, can opt to file quarterly returns starting January 2021, provided they meet certain conditions. If turnover exceeds five crore rupees during a quarter, they must switch to monthly returns. Registered persons can change their filing frequency electronically between December 5, 2020, and January 31, 2021.
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