https://www.taxtmi.com/notifications?id=135209 Notification designates registered persons with aggregate turnover up to the specified threshold as eligible to furnish returns quarterly while paying tax monthly, subject to conditions: the preceding month's return must have been filed when opting and the option, once exercised, continues unless revised. A taxpayer whose turnover exceeds the threshold during a quarter loses eligibility for quarterly filing from the first month of the succeeding quarter. A deemed-option applies to certain taxpayers based on prior return behavior, with an electronic window to change the default option. en-us Fri, 08 Jan 2021 00:00:00 +0530 Fri, 19 Feb 2021 17:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=135209 Notification designates registered persons with aggregate turnover up to the specified threshold as eligible to furnish returns quarterly while paying tax monthly, subject to conditions: the preceding month's return must have been filed when opting and the option, once exercised, continues unless revised. A taxpayer whose turnover exceeds the threshold during a quarter loses eligibility for quarterly filing from the first month of the succeeding quarter. A deemed-option applies to certain taxpayers based on prior return behavior, with an electronic window to change the default option. Notifications GST - States Fri, 08 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/notifications?id=135209