https://www.taxtmi.com/notifications?id=134666 Notification allows eligible registered persons to opt to furnish returns quarterly while paying tax monthly under the proviso to section 39(1) of the Goa GST Act, subject to conditions: prior month's return must be filed when opting, the option continues unless revised, and crossing the aggregate turnover threshold during a quarter triggers ineligibility for quarterly filing from the next quarter. It prescribes deemed options based on prior GSTR-1 filing frequency and turnover bands and permits electronic change of option on the common portal within a specified window. en-us Mon, 30 Nov 2020 00:00:00 +0530 Thu, 03 Dec 2020 11:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=134666 Notification allows eligible registered persons to opt to furnish returns quarterly while paying tax monthly under the proviso to section 39(1) of the Goa GST Act, subject to conditions: prior month's return must be filed when opting, the option continues unless revised, and crossing the aggregate turnover threshold during a quarter triggers ineligibility for quarterly filing from the next quarter. It prescribes deemed options based on prior GSTR-1 filing frequency and turnover bands and permits electronic change of option on the common portal within a specified window. Notifications GST - States Mon, 30 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/notifications?id=134666