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Home Acts & Rules GST Rules Central Goods and Services Tax Rules, 2017 Chapters List Chapter VIII Returns This
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Rule 61A - Manner of opting for furnishing quarterly return - Central Goods and Services Tax Rules, 2017

Extract

..... 1[61A. Manner of opting for furnishing quarterly return.- (1) Every registered person intending to furnish return on a quarterly basis under proviso to sub-section (1) of section 39, shall in accordance with the conditions and restrictions notified in this regard, indicate his preference for furnishing of return on a quarterly basis, electronically, on the common portal, from the 1st day of the second month of the preceding quarter till the last day of the first month of the quarter for which th .....

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Rule 61A - Manner of opting for furnishing quarterly return - Central Goods and Services Tax Rules, 2017

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