https://www.taxtmi.com/notifications?id=136084 The notification designates registered persons below an aggregate turnover threshold who opt under sub rule (1) of rule 61A to furnish quarterly returns while paying tax monthly under the provisos to section 39(1) and 39(7). Eligibility requires that the preceding month's return, as due on opting, be filed; an exercised option remains effective for future periods unless revised; crossing the turnover threshold during a quarter disqualifies quarterly filing from the first month of the succeeding quarter. A deemed option rule for certain filers and an electronic window to change the default option are also provided. en-us Wed, 07 Jul 2021 00:00:00 +0530 Thu, 08 Jul 2021 17:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=136084 The notification designates registered persons below an aggregate turnover threshold who opt under sub rule (1) of rule 61A to furnish quarterly returns while paying tax monthly under the provisos to section 39(1) and 39(7). Eligibility requires that the preceding month's return, as due on opting, be filed; an exercised option remains effective for future periods unless revised; crossing the turnover threshold during a quarter disqualifies quarterly filing from the first month of the succeeding quarter. A deemed option rule for certain filers and an electronic window to change the default option are also provided. Notifications GST - States Wed, 07 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/notifications?id=136084