Chhattisgarh GST: Registered Persons with Turnover Up to Rs. 5 Crore Can Opt for Quarterly Returns Starting January 2021.

The Government of Chhattisgarh, under the Chhattisgarh Goods and Services Tax Act, 2017, allows registered persons with an annual turnover of up to five crore rupees to opt for quarterly tax returns starting January 2021. Conditions include having filed the previous month's return and maintaining the chosen option unless revised. If turnover exceeds five crore rupees in a quarter, the option for quarterly returns is revoked from the next quarter. Registered persons who filed returns for October 2020 by November 30, 2020, are deemed to have opted for monthly or quarterly returns, with an option to change electronically until January 31, 2021.

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