Return frequency option: Quarterly-filing eligible registered persons must file quarterly returns and pay tax due monthly. Notifies registered persons (excluding those under section 14 IGST Act) with aggregate turnover up to five crore rupees in the preceding financial year who opt under sub rule (1) of rule 61A to furnish quarterly returns and pay tax due monthly pursuant to the proviso to sub section (7) of section 39, subject to: furnishing the return for the preceding month when exercising the option; continued application of the selected option unless revised; cessation of quarterly eligibility if aggregate turnover crosses five crore during a quarter from the next quarter; and a deemed option and change window for specified classes that filed October 2020 returns.
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.
Return frequency option: Quarterly-filing eligible registered persons must file quarterly returns and pay tax due monthly.
Notifies registered persons (excluding those under section 14 IGST Act) with aggregate turnover up to five crore rupees in the preceding financial year who opt under sub rule (1) of rule 61A to furnish quarterly returns and pay tax due monthly pursuant to the proviso to sub section (7) of section 39, subject to: furnishing the return for the preceding month when exercising the option; continued application of the selected option unless revised; cessation of quarterly eligibility if aggregate turnover crosses five crore during a quarter from the next quarter; and a deemed option and change window for specified classes that filed October 2020 returns.
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