evidence: Since this provision shall be applicable from 1st January, 2021, this notification also provides for the following transitioning periodicity for the existing taxpayers – - Taxpayers filing quarterly GSTR-1 in FY 2020-21, having turnover less than Rs. 1.5 Crores – Automatically converted to Quarterly filers under new scheme from 1st January, 2021. - Taxpayers filing monthly GSTR-1 in FY 2020-21, having turnover less than Rs. 1.5 Crores – Automatically converted to Monthly filers from 1st January, 2021. - Taxpayers with turnover more than Rs. 1.5 Crores but less than Rs. 5 crores in FY 2019-20 – Automatically converted to Quarterly filers under new scheme from 1st January, 2021