Notification No. 84/2020
Date: November 10, 2020
Subject: Notifying class of persons eligible to file quarterly return under Section 39
Description:
This notification notifies registered persons having aggregate turnover up to ₹5 crore as eligible to furnish quarterly returns with monthly tax payment under the QRMP Scheme. It prescribes conditions for opting, deemed options, and transition rules. The notification operationalises quarterly compliance for small taxpayers