Subject
Quarterly Return Monthly Payment Scheme
Content
As a trade facilitation measure and in order to further ease the process of doing business, the GST Council in its 42 nd meeting held on 05.10.2020, had recommended that registered person having aggregate turnover up to five (5) crore rupees may be allowed to furnish return on quarterly basis along with monthly payment of tax, with effect from 01.01.2021. Government has issued following notificati…