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of <h1>West Bengal GST Update: Quarterly Returns for Turnover Up to 5 Crore Rupees; Opt-In by January 31, 2021.</h1> The West Bengal Finance Department issued a notification under the West Bengal Goods and Services Tax Act, 2017, specifying that registered persons with an aggregate turnover of up to five crore rupees in the previous financial year can file quarterly returns starting January 2021. This applies to those who have opted for quarterly returns under rule 61A, except those under section 14 of the Integrated GST Act. If turnover exceeds five crore rupees in a quarter, quarterly filing eligibility is lost for the next quarter. Registered persons can change their filing frequency electronically from December 5, 2020, to January 31, 2021.
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