Is quarterly return tax payers covered under the rule 36 (4). Because in 37(1)
Every registered person, other than an Input Service Distributor, a non-resident
taxable person and a person paying tax under the provisions of section 10 or section 51 or
section 52, shall furnish, electronically, in such form and manner as may be prescribed, the
details of outward supplies of goods or services or both effected during a tax period on or
before the tenth day of the month succeeding the said tax period.
Here they included only taxpayers who fill returns monthly
so please get out of me from this doubt
Thanks in advance
Yes you are Correct :
As per Notification 45/2019 CT , the taxpayer whose turnover is below 1.5 core can file his outward supply on Qtly basis .
This Notification is being Issued under the power conferred Under Section 148 of CGST Act
As per Notification 46/2019 CT the taxpayer whose turnover is above 1.5 core is liable file his outward supply Monthly .
This notification issued under power conferred under Provisio to Section 37(1) & Section 168 of CGST Act .
Hence the Small tax payer whose turnover is below 1.5 crore do not govern under Section 37 but they are govern by Section 148 of CGST Act . so It's my view that small taxpayer do not cover under Notification 49/2019 CT
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