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of <h1>Andhra Pradesh GST Update: Small Businesses Can File Quarterly Returns with Monthly Tax Payments from Jan 2021.</h1> The Government of Andhra Pradesh, under the Andhra Pradesh Goods and Services Tax Act, 2017, has issued a notification for registered persons with an aggregate turnover of up to five crore rupees in the preceding financial year. These individuals, excluding those specified in section 14 of the Integrated Goods and Services Tax Act, 2017, can opt to file quarterly returns from January 2021 onwards, provided they pay taxes monthly. If turnover exceeds five crore rupees during a quarter, quarterly filing becomes ineligible. The notification also specifies deemed options for return filing based on turnover and allows changes to the filing frequency electronically within a specified period.
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