https://www.taxtmi.com/notifications?id=134655 Notification designates registered persons (excluding those under IGST section 14) with aggregate turnover up to five crore who opt for quarterly returns under rule 61A to furnish returns quarterly from January 2021 and to pay tax monthly, subject to the preceding month's return having been filed and the option remaining in force unless revised. Crossing the five crore threshold during a quarter disqualifies quarterly filing from the first month of the next quarter. Deemed options based on prior GSTR 1 filing for specified classes are set out, and an electronic window is provided to change the default option. en-us Tue, 01 Dec 2020 00:00:00 +0530 Wed, 02 Dec 2020 14:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=134655 Notification designates registered persons (excluding those under IGST section 14) with aggregate turnover up to five crore who opt for quarterly returns under rule 61A to furnish returns quarterly from January 2021 and to pay tax monthly, subject to the preceding month's return having been filed and the option remaining in force unless revised. Crossing the five crore threshold during a quarter disqualifies quarterly filing from the first month of the next quarter. Deemed options based on prior GSTR 1 filing for specified classes are set out, and an electronic window is provided to change the default option. Notifications GST - States Tue, 01 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/notifications?id=134655