Quarterly return option for eligible registered persons allows monthly tax payment while preserving electronic revision and deemed selections. Notification allows eligible registered persons to opt to furnish returns quarterly while paying tax monthly under the proviso to section 39(1) of the Goa GST Act, subject to conditions: prior month's return must be filed when opting, the option continues unless revised, and crossing the aggregate turnover threshold during a quarter triggers ineligibility for quarterly filing from the next quarter. It prescribes deemed options based on prior GSTR-1 filing frequency and turnover bands and permits electronic change of option on the common portal within a specified window.
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 return option for eligible registered persons allows monthly tax payment while preserving electronic revision and deemed selections.
Notification allows eligible registered persons to opt to furnish returns quarterly while paying tax monthly under the proviso to section 39(1) of the Goa GST Act, subject to conditions: prior month's return must be filed when opting, the option continues unless revised, and crossing the aggregate turnover threshold during a quarter triggers ineligibility for quarterly filing from the next quarter. It prescribes deemed options based on prior GSTR-1 filing frequency and turnover bands and permits electronic change of option on the common portal within a specified window.
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