https://www.taxtmi.com/notifications?id=134820 Notification designates registered persons, excluding those under section 14 IGST, with aggregate turnover up to a prescribed threshold who opted under rule 61A to furnish quarterly returns to file quarterly returns from January 2021 while paying tax monthly under the proviso to section 39(7), subject to furnishing the preceding month's return when opting and continuation of the selected option unless revised; crossing the turnover threshold during a quarter ends quarterly filing from the first month of the succeeding quarter, and deemed-option and electronic revision provisions apply for taxpayers who filed the October return by the stated date. en-us Mon, 30 Nov 2020 00:00:00 +0530 Sat, 19 Dec 2020 15:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=134820 Notification designates registered persons, excluding those under section 14 IGST, with aggregate turnover up to a prescribed threshold who opted under rule 61A to furnish quarterly returns to file quarterly returns from January 2021 while paying tax monthly under the proviso to section 39(7), subject to furnishing the preceding month's return when opting and continuation of the selected option unless revised; crossing the turnover threshold during a quarter ends quarterly filing from the first month of the succeeding quarter, and deemed-option and electronic revision provisions apply for taxpayers who filed the October return by the stated date. Notifications GST - States Mon, 30 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/notifications?id=134820