https://www.taxtmi.com/notifications?id=134862 Registered persons under the Uttar Pradesh Goods and Services Tax regime, other than persons covered by section 14 of the Integrated Goods and Services Tax Act, having aggregate turnover of up to five crore rupees in the preceding financial year and having opted to furnish returns quarterly under rule 61A, are notified as a class required to furnish returns every quarter from January 2021 onwards while paying tax monthly in accordance with section 39. The quarterly option is subject to the condition that the return for the preceding month, due on the date of exercising the option, has already been furnished, and once the option is exercised it continues for future tax periods unless revised. en-us Wed, 09 Dec 2020 00:00:00 +0530 Thu, 25 Jun 2026 10:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=134862 Registered persons under the Uttar Pradesh Goods and Services Tax regime, other than persons covered by section 14 of the Integrated Goods and Services Tax Act, having aggregate turnover of up to five crore rupees in the preceding financial year and having opted to furnish returns quarterly under rule 61A, are notified as a class required to furnish returns every quarter from January 2021 onwards while paying tax monthly in accordance with section 39. The quarterly option is subject to the condition that the return for the preceding month, due on the date of exercising the option, has already been furnished, and once the option is exercised it continues for future tax periods unless revised. Notifications GST - States Wed, 09 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/notifications?id=134862