https://www.taxtmi.com/notifications?id=135182 Notification permits registered persons below a specified aggregate turnover who have opted for quarterly returns to continue quarterly filing while paying tax monthly, subject to filing the preceding month's return as due and continuation of the option unless revised. Crossing the turnover ceiling in a quarter disqualifies a person from quarterly filing from the first month of the next quarter. The notification also deems an option for certain taxpayers based on past return frequency, allows electronic change of that option on the common portal within a specified window, and specifies an effective retrospective commencement date. en-us Fri, 29 Jan 2021 00:00:00 +0530 Wed, 17 Feb 2021 18:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=135182 Notification permits registered persons below a specified aggregate turnover who have opted for quarterly returns to continue quarterly filing while paying tax monthly, subject to filing the preceding month's return as due and continuation of the option unless revised. Crossing the turnover ceiling in a quarter disqualifies a person from quarterly filing from the first month of the next quarter. The notification also deems an option for certain taxpayers based on past return frequency, allows electronic change of that option on the common portal within a specified window, and specifies an effective retrospective commencement date. Notifications GST - States Fri, 29 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/notifications?id=135182