Furnishing of Returns on quarterly basis with monthly payment of tax
X X X X Extracts X X X X
X X X X Extracts X X X X
....CT-II) DEPARTMENT G.O.Ms.No. 11 Dated: 01-02-2021 Read: From the Commissioner of Commercial Taxes, Telangana, Hyderabad, Ref No. A(1)/157/2017, Dt: 03-12-2020. ***** ORDER:- The following Notification will be published in an Extra-ordinary issue of Telangana State Gazette dt: 01.02.2021. NOTIFICATION In exercise of the powers conferred by proviso to sub-section (1) of section 39 read w....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ish a return for every quarter from January, 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 selecte....
X X X X Extracts X X X X
X X X X Extracts X X X X
....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 more than 1.5 crore rupees and up to 5 crore rupees in the preceding ....