https://www.taxtmi.com/notifications?id=134834 Notification allows registered persons (excluding Integrated Act taxpayers) with aggregate turnover up to five crore who opt for quarterly filing to furnish returns quarterly and pay tax monthly, provided the preceding month's return due at the time of option has been filed; the option continues unless revised and ceases if turnover exceeds the threshold during a quarter, effective from January 2021, with a deemed-option mechanism based on prior GSTR-1 filing and a limited electronic window to change the default option. en-us Mon, 14 Dec 2020 00:00:00 +0530 Mon, 21 Dec 2020 18:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=134834 Notification allows registered persons (excluding Integrated Act taxpayers) with aggregate turnover up to five crore who opt for quarterly filing to furnish returns quarterly and pay tax monthly, provided the preceding month's return due at the time of option has been filed; the option continues unless revised and ceases if turnover exceeds the threshold during a quarter, effective from January 2021, with a deemed-option mechanism based on prior GSTR-1 filing and a limited electronic window to change the default option. Notifications GST - States Mon, 14 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/notifications?id=134834