https://www.taxtmi.com/notifications?id=134516 Notification designates registered persons (excluding those under the Integrated GST provision) with aggregate turnover up to the notified threshold who opt under rule 61A to furnish returns quarterly, subject to the condition that the return for the preceding month has been furnished when exercising the option; the option, once exercised, continues unless revised. A person whose turnover crosses the threshold during a quarter becomes ineligible for quarterly filing from the first month of the succeeding quarter. A deemed-option applies to specified small taxpayers based on recent GSTR-1 filing, and default options may be changed electronically on the common portal within the prescribed window. en-us Tue, 10 Nov 2020 00:00:00 +0530 Thu, 09 Sep 2021 12:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=134516 Notification designates registered persons (excluding those under the Integrated GST provision) with aggregate turnover up to the notified threshold who opt under rule 61A to furnish returns quarterly, subject to the condition that the return for the preceding month has been furnished when exercising the option; the option, once exercised, continues unless revised. A person whose turnover crosses the threshold during a quarter becomes ineligible for quarterly filing from the first month of the succeeding quarter. A deemed-option applies to specified small taxpayers based on recent GSTR-1 filing, and default options may be changed electronically on the common portal within the prescribed window. Notifications GST Tue, 10 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/notifications?id=134516