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    <title>Seeks to notify class of persons under proviso to section 39(1)</title>
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    <description>The Government notifies that registered persons within the specified aggregate turnover threshold who have opted under sub rule (1) of rule 61A may furnish returns quarterly while paying tax monthly, subject to the condition that the return for the preceding month due on the date of option has been furnished and that the option continues unless revised. Crossing the turnover threshold during a quarter precludes quarterly filing from the first month of the succeeding quarter. A deemed option table fixes default monthly or quarterly status for certain filers, with a limited portal window to change the option.</description>
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