Class of persons under proviso to section 39(1) - Option to furnish a return for every quarter

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..... (1) of section 39 read with proviso to sub-section (7) of section 39 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017) (hereafter in this notification referred to as the said Act), the Lt. Governor of the National Capital Territory of Delhi, on the recommendations of the Council, hereby notifies the registered persons, other than a person referred to in section 14 of the Integrated Goods .....

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..... urn 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 financial year shall not be eligible for furnishing of return on quarterly basis from the first month of the succeeding quarter. (3) For the registered person falling in the class specified in column (2) of the Table .....

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..... ore rupees in the preceding financial year Quarterly return (4) The registered persons referred to in column (2) of the said Table, may change the default option electronically, on the common portal, during the period from the 5th day of December, 2020 to the 31st day of January, 2021. (5) This notification shall come into force with effect from the 10th day of November, 2020. By Order and in .....

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