Quarterly GST return option enables notified small taxpayers to file quarterly returns while paying tax monthly under section 39. Notification designates registered persons (excluding those under section 14 IGST) with aggregate turnover up to the statutory threshold who opted under rule 61A(1) to furnish quarterly returns while paying tax monthly under the provisos to section 39, subject to filing of the immediately preceding month's return and continuation of the selected option until revised; loss of eligibility occurs if aggregate turnover crosses the threshold during a quarter, effective quarterly filing from January 2021, and a deemed option and portal window are provided for specified taxpayers based on prior FORM GSTR 1 behaviour.
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 return option enables notified small taxpayers to file quarterly returns while paying tax monthly under section 39.
Notification designates registered persons (excluding those under section 14 IGST) with aggregate turnover up to the statutory threshold who opted under rule 61A(1) to furnish quarterly returns while paying tax monthly under the provisos to section 39, subject to filing of the immediately preceding month's return and continuation of the selected option until revised; loss of eligibility occurs if aggregate turnover crosses the threshold during a quarter, effective quarterly filing from January 2021, and a deemed option and portal window are provided for specified taxpayers based on prior FORM GSTR 1 behaviour.
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