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    <title>Filing of return</title>
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    <description>All assessees except those covered by the SSI exemption must file monthly returns. Assessees availing the SSI exemption who remain within the exemption limits may continue quarterly filing for the current year, but if the exemption threshold is exceeded they may continue quarterly filing for that year only and must file monthly returns thereafter.</description>
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      <description>All assessees except those covered by the SSI exemption must file monthly returns. Assessees availing the SSI exemption who remain within the exemption limits may continue quarterly filing for the current year, but if the exemption threshold is exceeded they may continue quarterly filing for that year only and must file monthly returns thereafter.</description>
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