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    <title>Seeks to notify class of persons under proviso to section 39(1) of RGST Act, 2017</title>
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    <description>Notifies that registered persons with aggregate turnover up to five crore rupees who opt under rule 61A to furnish quarterly returns shall, from January 2021, file quarterly returns and pay tax monthly under the proviso to section 39(7), provided the preceding month&#039;s return due on the date of option has been furnished and the option, once exercised, continues for future tax periods unless revised. Crossing the turnover threshold during a quarter ends eligibility from the first month of the succeeding quarter.</description>
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