https://www.taxtmi.com/notifications?id=134775 Notification allows registered persons below the specified aggregate turnover threshold who opt under rule 61A to furnish returns quarterly and pay tax monthly from January 2021, subject to conditions: the preceding month's return must be filed when exercising the option; the option survives for future periods unless revised; crossing the turnover threshold in a quarter disqualifies quarterly filing from the succeeding quarter. Deemed options for certain classes based on October 2020 filings are specified, and an electronic portal window is provided to change the default option within prescribed dates. en-us Fri, 11 Dec 2020 00:00:00 +0530 Mon, 14 Dec 2020 18:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=134775 Notification allows registered persons below the specified aggregate turnover threshold who opt under rule 61A to furnish returns quarterly and pay tax monthly from January 2021, subject to conditions: the preceding month's return must be filed when exercising the option; the option survives for future periods unless revised; crossing the turnover threshold in a quarter disqualifies quarterly filing from the succeeding quarter. Deemed options for certain classes based on October 2020 filings are specified, and an electronic portal window is provided to change the default option within prescribed dates. Notifications GST - States Fri, 11 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/notifications?id=134775