Quarterly GST return option applies to eligible taxpayers with turnover limits, deemed choices, and portal-based revision rules. Registered persons with aggregate turnover up to five crore rupees in the preceding financial year may furnish returns quarterly from January 2021, subject to the prescribed conditions that the preceding month's return has been furnished and the selected option continues unless revised. If aggregate turnover crosses five crore rupees during a quarter, quarterly return filing ceases from the first month of the succeeding quarter. Certain registered persons are also given a deemed option based on October 2020 filing and may change the default option electronically within the specified period.