https://www.taxtmi.com/notifications?id=137688 Notification permits registered persons (excluding those under IGST section 14) with aggregate turnover up to five crore who opted under rule 61A to furnish returns quarterly from January 2021 while paying tax monthly, subject to the condition that the return for the preceding month due on the date of option has been furnished and that the option, once exercised, continues unless revised. It also sets out loss of eligibility on crossing the turnover threshold during a quarter, deemed options for certain October 2020 filers, and an electronic window to change the default option. en-us Thu, 17 Dec 2020 00:00:00 +0530 Mon, 14 Feb 2022 18:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=137688 Notification permits registered persons (excluding those under IGST section 14) with aggregate turnover up to five crore who opted under rule 61A to furnish returns quarterly from January 2021 while paying tax monthly, subject to the condition that the return for the preceding month due on the date of option has been furnished and that the option, once exercised, continues unless revised. It also sets out loss of eligibility on crossing the turnover threshold during a quarter, deemed options for certain October 2020 filers, and an electronic window to change the default option. Notifications GST - States Thu, 17 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/notifications?id=137688