Notification No. 84/2020
Date: November 10, 2020
Subject: Notification of class of persons eligible for quarterly return filing under section 39
Description:
Notifies registered persons with aggregate turnover up to ₹5 crore eligible for quarterly return filing from January 2021. Prescribes conditions, default options and deemed options based on past filing pattern. Provides facility to change option on the common portal within prescribed time.
Effective Date: 01.01.2021