Notify class of persons under proviso to section 39(1)

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....ation of the following English translation of Government Notification no.-1374/XI-2-20-9(47)/17-U.P. Act-1-2017-Order-(166)-2020  dated December 09, 2020. NOTIFICATION No. 1374/XI-2-20-9(47)/17-U.P. Act-1-2017-Order-(166)-2020 Lucknow: Dated: December 09, 2020 In exercise of the powers conferred by proviso to sub-section (1) of section 39 read with proviso to sub-section (7) ....

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....ary, 2021 onwards, and pay the tax due every month in accordance with the proviso to sub-section (7) of section 39 of the said Act, namely: (i)  the return for the preceding month, as 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 fut....

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.... turnover of up to 1.5 crore rupees, who have furnished FORM GSTR-1 on quarterly basis in the current financial year Quarterly return 2. Registered persons having aggregate turnover of up to 1.5 crore rupees, who have furnished FORM GSTR-1 on monthly basis in the current financial year Monthly return 3. Registered persons having aggregate turnover mo....