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of <h1>Madhya Pradesh GST Act: Small Business Taxpayers Can Opt for Quarterly Returns from Jan 2021, Subject to Conditions.</h1> The Madhya Pradesh Government, under the Madhya Pradesh Goods and Services Tax Act, 2017, allows registered taxpayers with an aggregate turnover of up to five crore rupees in the preceding financial year to opt for quarterly returns starting January 2021. These taxpayers must pay taxes monthly and meet conditions such as furnishing the previous month's return before opting. If their turnover exceeds five crore rupees during a quarter, they must switch to monthly returns. Registered persons with a turnover up to 1.5 crore rupees can choose between monthly or quarterly returns based on their past filing pattern. Changes to the return option can be made electronically until January 31, 2021.
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