https://www.taxtmi.com/notifications?id=137867 Notification designates registered persons (excluding those under section 14 IGST) with aggregate turnover up to the statutory threshold who opted under rule 61A(1) to furnish quarterly returns while paying tax monthly under the provisos to section 39, subject to filing of the immediately preceding month's return and continuation of the selected option until revised; loss of eligibility occurs if aggregate turnover crosses the threshold during a quarter, effective quarterly filing from January 2021, and a deemed option and portal window are provided for specified taxpayers based on prior FORM GSTR 1 behaviour. en-us Fri, 27 Nov 2020 00:00:00 +0530 Tue, 15 Mar 2022 17:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=137867 Notification designates registered persons (excluding those under section 14 IGST) with aggregate turnover up to the statutory threshold who opted under rule 61A(1) to furnish quarterly returns while paying tax monthly under the provisos to section 39, subject to filing of the immediately preceding month's return and continuation of the selected option until revised; loss of eligibility occurs if aggregate turnover crosses the threshold during a quarter, effective quarterly filing from January 2021, and a deemed option and portal window are provided for specified taxpayers based on prior FORM GSTR 1 behaviour. Notifications GST - States Fri, 27 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/notifications?id=137867