TMI BlogGoods 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 39X X X X Extracts X X X X X X X X Extracts X X X X ..... Dated: 16.11.2020 Karthigai 1 Thiruvalluvar Aandu, 2051 NOTIFICATION In exercise of the powers conferred by proviso to sub-section (1) of section 39 read with proviso to sub-section (7) of section 39 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017) (hereafter in this notification referred to as the said Act), the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (i) the return for the preceding month, as due on the date of exercising such option, has been furnished: (ii) where such option has been exercised once, they shall continue to furnish the return as per the selected option for future tax periods, unless they revise the same. (2) A registered person whose aggregate turnover crosses five crore rupees during a quarter in a fin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. R ..... X X X X Extracts X X X X X X X X Extracts X X X X
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