Manner of opting for furnishing quarterly return
Rule 61A of the Central Goods and Services Tax Rules, 2017 deals with manner of opting for furnishing quarterly return. 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 co The Act came into force on 22 Jun 2017.
(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 1 st day of the second month of the preceding quarter till the last day of the first month of the quarter for which the option is being exercised:
Provided that where such option has been exercised once, the said registered person shall continue to furnish the return on a quarterly basis for future tax periods, unless the said registered person,- (a) becomes ineligible for furnishing the return on a quarterly basis as per the conditions and restrictions notified in this regard; or (b) opts for furnishing of return on a monthly basis , electronically, on the common portal:
Provided further that a registered person shall not be eligible to opt for furnishing quarterly return in case the last return due on the date of exercising such option has not been furnished.
(2) A registered person, whose aggregate turnover exceeds 5 crore rupees during the current financial year, shall opt for furnishing of return on a monthly basis ,electronically, on the common portal, from the first month of the quarter, succeeding the quarter during which his aggregate turnover exceeds 5 crore rupees.]
Amendment notes
1. Inserted vide Notification No. 82/2020-CT dated 10.11.2020.
Rule 61A, The Central Goods and Services Tax Rules, 2017 (Act G.S.R. 610(E) of 2017).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
This section refers to
Questions about Rule 61A
What does Rule 61A of the Central Goods and Services Tax Rules deal with?
Rule 61A of the Central Goods and Services Tax Rules is headed "Manner of opting for furnishing quarterly return". 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 co
How do I find court cases under Rule 61A of the Central Goods and Services Tax Rules?
In judgments and charge sheets this rule is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: CGST Rules 2017 61A, rule 61A CGST Rules 2017, rule 61A of the Central Goods and Services Tax Rules. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
What should I read with Rule 61A of the Central Goods and Services Tax Rules, and has it changed?
Its own text turns on rule 39 (Procedure for distribution of input tax credit by Input Service Distributor), so none of them can safely be read on its own.
When did Rule 61A of the Central Goods and Services Tax Rules come into force?
Rule 61A of the Central Goods and Services Tax Rules, cited as CGST Rules 2017 61A, came into force on 22 Jun 2017, having been enacted on 19 Jun 2017. It is in force as at the date shown on this page.
Other rules of this Act
- 89. Application for refund of tax, interest, penalty, fees or any other amount3731 words
- 43. Manner of determination of input tax credit in respect of capital goods and reversal thereof in certain cases3015 words
- 138. Information to be furnished prior to commencement of movement of goods and generation of e-way bill2970 words
- 42. Manner of determination of input tax credit in respect of inputs or input services and reversal thereof2706 words
- 164. Procedure and conditions for closure of proceedings under section 128A in respect of demands issued under section2150 words
- 8. Application for registration2144 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Parsed from the consolidated PDF published by CBIC at taxinformation.cbic.gov.in. The provision list against which this parse was checked comes from the same portal, so a rule the document omits is still recorded. This page is not a substitute for legal advice.