Quarterly GST returns with monthly tax payment permitted for small taxpayers who opt in, subject to turnover and filing conditions. The notification allows registered persons below the prescribed turnover threshold to file GST returns quarterly while paying monthly tax, subject to filing the immediately preceding month's return and continuation of the elected option unless revised; ineligibility arises if aggregate turnover exceeds the threshold in a quarter, effective from the stated operative date, with deemed options based on prior October filings and an electronic window to change the default.
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.
Quarterly GST returns with monthly tax payment permitted for small taxpayers who opt in, subject to turnover and filing conditions.
The notification allows registered persons below the prescribed turnover threshold to file GST returns quarterly while paying monthly tax, subject to filing the immediately preceding month's return and continuation of the elected option unless revised; ineligibility arises if aggregate turnover exceeds the threshold in a quarter, effective from the stated operative date, with deemed options based on prior October filings and an electronic window to change the default.
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