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of <h1>Kerala GST Update: Small Businesses with Turnover Up to Rs. 5 Crore Can Opt for Quarterly Returns from 2021.</h1> The Government of Kerala, under the Kerala State 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 can opt to file quarterly returns starting January 2021, provided they meet specific conditions, such as having filed the previous month's return. If a registered person's turnover exceeds five crore rupees during a quarter, they must switch to monthly returns from the next quarter. The notification also allows for electronic changes to the filing preference between December 5, 2020, and January 31, 2021.
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