https://www.taxtmi.com/notifications?id=134693 Government notification under proviso to section 39(1) designates registered persons (excluding those under section 14 of IGST Act) with aggregate turnover up to the prescribed threshold who opt under rule 61A to furnish quarterly returns from January 2021 while paying tax monthly; eligibility requires that the return for the preceding month due on the option date is filed and the option, once exercised, continues unless revised. Crossing the turnover threshold during a quarter disqualifies quarterly filing from the succeeding quarter. The notification sets deemed options based on prior GSTR 1 filing, permits electronic change of option via the common portal within a specified period, and gives the notification retrospective effect. en-us Sat, 21 Nov 2020 00:00:00 +0530 Sat, 05 Dec 2020 14:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=134693 Government notification under proviso to section 39(1) designates registered persons (excluding those under section 14 of IGST Act) with aggregate turnover up to the prescribed threshold who opt under rule 61A to furnish quarterly returns from January 2021 while paying tax monthly; eligibility requires that the return for the preceding month due on the option date is filed and the option, once exercised, continues unless revised. Crossing the turnover threshold during a quarter disqualifies quarterly filing from the succeeding quarter. The notification sets deemed options based on prior GSTR 1 filing, permits electronic change of option via the common portal within a specified period, and gives the notification retrospective effect. Notifications GST - States Sat, 21 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/notifications?id=134693