https://www.taxtmi.com/notifications?id=134989 Notification designates registered persons below a turnover threshold who opted under the relevant rule to furnish quarterly returns and pay tax monthly, subject to conditions: the preceding month's return must be filed when opting; the option remains in force unless revised; exceeding the turnover threshold during a quarter ends eligibility from the first month of the next quarter. The notification sets out deemed default options based on prior filing frequency and permits electronic amendment of the selection within a specified portal period. The notification has the stated effective date. en-us Wed, 30 Dec 2020 00:00:00 +0530 Wed, 06 Jan 2021 14:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=134989 Notification designates registered persons below a turnover threshold who opted under the relevant rule to furnish quarterly returns and pay tax monthly, subject to conditions: the preceding month's return must be filed when opting; the option remains in force unless revised; exceeding the turnover threshold during a quarter ends eligibility from the first month of the next quarter. The notification sets out deemed default options based on prior filing frequency and permits electronic amendment of the selection within a specified portal period. The notification has the stated effective date. Notifications GST - States Wed, 30 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/notifications?id=134989