Return frequency option: eligible registered persons may file quarterly returns while paying tax monthly under the proviso to Section 39. Notification allows registered persons (excluding Integrated Act taxpayers) with aggregate turnover up to five crore who opt for quarterly filing to furnish returns quarterly and pay tax monthly, provided the preceding month's return due at the time of option has been filed; the option continues unless revised and ceases if turnover exceeds the threshold during a quarter, effective from January 2021, with a deemed-option mechanism based on prior GSTR-1 filing and a limited electronic window to change the default option.
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: eligible registered persons may file quarterly returns while paying tax monthly under the proviso to Section 39.
Notification allows registered persons (excluding Integrated Act taxpayers) with aggregate turnover up to five crore who opt for quarterly filing to furnish returns quarterly and pay tax monthly, provided the preceding month's return due at the time of option has been filed; the option continues unless revised and ceases if turnover exceeds the threshold during a quarter, effective from January 2021, with a deemed-option mechanism based on prior GSTR-1 filing and a limited electronic window to change the default option.
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