Special Procedure for Furnishing GST Returns Quarterly by Taxpayers with Turnover up to Rs.5 Crore

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....wing English translation of the Notification No. 945/2020/7(120)/XXVII(8)/ 2020/CT-84 dated 11 December, 2020 for general information. Government of Uttarakhand Finance Section-8 No. 945/2020/7(120)/XXVII(8)/2020/CT-84 Dehradun : Dated: 11 December, 2020 Notification WHEREAS, the State Government is satisfied that it is expedient so to do in public interest; NOW, THEREFORE, In....

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....ns who shall, subject to the following conditions and restrictions, furnish 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 principal Act, namely: - (i) the return for the preceding month, as due on the date of exercising such option, has been furnished: (ii) where such o....

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.... registered person Deemed Option (1) (2) (3) 1. Registered persons having aggregate 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 ....