Quarterly return option for eligible small taxpayers permits quarterly filing with monthly tax payment, with deemed opt in and revision window. Notification requires eligible small registered persons who elected the return-frequency option to furnish quarterly returns from January 2021 while paying tax monthly, subject to eligibility limited by aggregate turnover and prior compliance; deemed opt-in applies to specified classes that filed for the October period by the cut-off, and an electronic window is provided to change the default option.
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 return option for eligible small taxpayers permits quarterly filing with monthly tax payment, with deemed opt in and revision window.
Notification requires eligible small registered persons who elected the return-frequency option to furnish quarterly returns from January 2021 while paying tax monthly, subject to eligibility limited by aggregate turnover and prior compliance; deemed opt-in applies to specified classes that filed for the October period by the cut-off, and an electronic window is provided to change the default option.
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