https://www.taxtmi.com/notifications?id=134652 Notification requires registered persons (excluding those under IGST section 14) with aggregate turnover up to five crore who have opted under rule 61A to furnish quarterly returns from January 2021 while paying tax monthly under the proviso to section 39(7); continuation depends on having furnished the preceding month's return when opting and options remain effective unless revised. It makes persons crossing the turnover threshold during a quarter ineligible for quarterly returns from the next quarter, sets deemed options for specified filers of October 2020, and allows electronic change of option on the common portal between 5 December 2020 and 31 January 2021. en-us Fri, 20 Nov 2020 00:00:00 +0530 Tue, 01 Dec 2020 18:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=134652 Notification requires registered persons (excluding those under IGST section 14) with aggregate turnover up to five crore who have opted under rule 61A to furnish quarterly returns from January 2021 while paying tax monthly under the proviso to section 39(7); continuation depends on having furnished the preceding month's return when opting and options remain effective unless revised. It makes persons crossing the turnover threshold during a quarter ineligible for quarterly returns from the next quarter, sets deemed options for specified filers of October 2020, and allows electronic change of option on the common portal between 5 December 2020 and 31 January 2021. Notifications GST - States Fri, 20 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/notifications?id=134652