https://www.taxtmi.com/acts?id=39266 Registered persons intending to furnish GST returns on a quarterly basis must exercise the option electronically on the common portal within the prescribed period, subject to notified conditions and restrictions. Once chosen, the quarterly option continues for future tax periods unless the person becomes ineligible or opts for monthly filing, and it is unavailable if the last due return has not been furnished. Where aggregate turnover exceeds the prescribed threshold during the financial year, the person must switch to monthly filing from the first month of the succeeding quarter. en-us Wed, 11 Nov 2020 12:16:55 +0530 Sat, 27 Jun 2026 13:37:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=39266 Registered persons intending to furnish GST returns on a quarterly basis must exercise the option electronically on the common portal within the prescribed period, subject to notified conditions and restrictions. Once chosen, the quarterly option continues for future tax periods unless the person becomes ineligible or opts for monthly filing, and it is unavailable if the last due return has not been furnished. Where aggregate turnover exceeds the prescribed threshold during the financial year, the person must switch to monthly filing from the first month of the succeeding quarter. Act-Rules GST Wed, 11 Nov 2020 12:16:55 +0530 https://www.taxtmi.com/acts?id=39266