https://www.taxtmi.com/notifications?id=135199 Notification permits registered persons below a specified aggregate turnover threshold who opted under rule 61A(1) to furnish quarterly returns from January 2021, subject to the condition that the return for the preceding month was furnished when exercising the option and that the option, once exercised, remains effective unless revised. Eligibility ceases if aggregate turnover crosses the threshold during a quarter, effective from the following quarter's first month. Deemed options for October 2020 filers were set out and an electronic window on the common portal allowed changing the default option within a prescribed period. en-us Thu, 04 Feb 2021 00:00:00 +0530 Fri, 19 Feb 2021 14:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=135199 Notification permits registered persons below a specified aggregate turnover threshold who opted under rule 61A(1) to furnish quarterly returns from January 2021, subject to the condition that the return for the preceding month was furnished when exercising the option and that the option, once exercised, remains effective unless revised. Eligibility ceases if aggregate turnover crosses the threshold during a quarter, effective from the following quarter's first month. Deemed options for October 2020 filers were set out and an electronic window on the common portal allowed changing the default option within a prescribed period. Notifications GST - States Thu, 04 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/notifications?id=135199