Goods and Services Tax - Tamil Nadu Goods and Services Tax (Amendment) Act, 2020 - Class of registered persons who shall furnish a return for every quarter and monthly payment under section 39 - G.O. (Ms) No. 171 - Tamil Nadu SGST

..... stered persons, other than a person referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (Central Act 13 of 2017), having an aggregate turnover of up to five crore rupees in the preceding financial year, and who have opted to furnish a return for every quarter, under sub-rule (l) of rule 61 A of the Tamil Nadu Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules) as the class of persons who shall, subject to the following condit .....

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Goods and Services Tax - Tamil Nadu Goods and Services Tax (Amendment) Act, 2020 - Class of registered persons who shall furnish a return for every quarter and monthly payment under section 39 - G.O. (Ms) No. 171 - Tamil Nadu SGST

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..... onthly or quarterly furnishing of return as mentioned in column (3) of the said Table:- Table Sl. No. Class of 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 Monthly return 3. Re .....

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Goods and Services Tax - Tamil Nadu Goods and Services Tax (Amendment) Act, 2020 - Class of registered persons who shall furnish a return for every quarter and monthly payment under section 39 - G.O. (Ms) No. 171 - Tamil Nadu SGST

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