https://www.taxtmi.com/notifications?id=135032 The notification permits registered persons (excluding certain IGST persons) with aggregate turnover up to the prescribed threshold who opted under rule 61A to furnish quarterly returns while paying tax monthly, provided the preceding month's return was filed when opting; the option continues until revised. Crossing the turnover threshold during a quarter disqualifies quarterly filing from the succeeding quarter. Deemed options based on FORM GSTR-1 filing classify certain small registrants as quarterly or monthly filers, and such registrants may electronically change the default option within the prescribed portal window. The notification has a deemed commencement date. en-us Tue, 22 Dec 2020 00:00:00 +0530 Sat, 16 Jan 2021 17:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=135032 The notification permits registered persons (excluding certain IGST persons) with aggregate turnover up to the prescribed threshold who opted under rule 61A to furnish quarterly returns while paying tax monthly, provided the preceding month's return was filed when opting; the option continues until revised. Crossing the turnover threshold during a quarter disqualifies quarterly filing from the succeeding quarter. Deemed options based on FORM GSTR-1 filing classify certain small registrants as quarterly or monthly filers, and such registrants may electronically change the default option within the prescribed portal window. The notification has a deemed commencement date. Notifications GST - States Tue, 22 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/notifications?id=135032