Goods and Services Tax - Tamil Nadu Goods and Services Tax (Amendment) Act, 2020 - Class of registered persons who shall furnish a return for every quarter and monthly payment under section 39

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....d: 16.11.2020 Karthigai 1 Thiruvalluvar Aandu, 2051 NOTIFICATION In exercise of the powers conferred by proviso to sub-section (1) of section 39 read with proviso to sub-section (7) of section 39 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017) (hereafter in this notification referred to as the said Act), the Governor of Tamil Nadu, on the recommendations ....

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....due on the date of exercising such option, has been furnished: (ii)  where such option has been exercised once, they shall continue to furnish the return as per the selected option for future tax periods, unless they revise the same. (2)  A registered person whose aggregate turnover crosses five crore rupees during a quarter in a financial year shall not be eligible for furni....