A. Eligibility and Opting for the scheme
QRMP scheme is for small taxpayers to file their FORM GSTR-1 and FORM GSTR-3B returns on quarterly basis while paying their tax dues monthly through a simple challan.
No. This scheme is available only to those who are liable to file FORM GSTR-1 and FORM GSTR-3B returns.
All taxpayers whose aggregate turnover is up to Rs. 5 Crore in the current and preceding financial year and have filed their last due GSTR-3B return are eligible for this scheme.
Taxpayers can opt in (avail) the scheme and opt out (exit) if they don’t wish to continue quarterly filing by navigating to Login-> Services -> Returns -> Opt-in for quarterly return
You can opt in or opt out of the scheme as follows:-
| Quarter | Between |
| Q1 (April –May – June) | 1st February to 30th April |
| Q2 (July – August – September) | 1st May to 31st July |
| Q3 (October – November – December) | 1st August to 31st October |
| Q4 (January – February – March) | 1st November to 31st January |
No, once opted in, the scheme will continue for you, unless you decide to exit or opt out.
Please check if you have filed your last FORM GSTR-3B. If you want to get your turnover updated, please lodge your grievance at https://selfservice.gstsystem.in/
Yes, you may opt in for different frequencies (monthly or quarterly) in different States.
The scheme will be made available from 1st January 2020 onwards. You may opt in anytime after 5th December 2020.
B. System defaulting
If your aggregate turnover for FY 2019-20 is up to Rs. 5 Crore and you have filed your FORM GSTR- 3B for the month of October 2020 by 30th November 2020, you may be defaulted to the scheme by the system. If you wish to remain in the scheme, then you may not take any action and file your returns by the due date in April 2021. However, if you wish to exit the scheme you may do so by 31st January 2021.
You may enter the scheme by navigating Login-> Services -> Returns -> Opt-in for quarterly return.
C. Actions required for first two months of the quarter
Yes, you have to generate a payment challan for the first two months of the quarter. You have an option to either self-assess your liability or pay 35% of cash liability paid in the FORM GSTR-3B for the last quarter (in case of where GSTR 3B was filed quarterly) or 100% of the cash liability paid in the FORM GSTR-3B for the last month (in case where FORM GSTR-3B was filed monthly) through a challan. However, you do not have to take any action in the following cases:-
a)Aggregate balance in your electronic cash ledger and electronic credit ledger is greater than liability for that month.
b)You have No or Nil liability for that month.
Generally, Challan is to be generated by the 25th of the next month. For example, for the month of January challan has to be generated by 25th of February. However, there may be instances where such date may be extended by the Government.
Self-assessment of liability means that you calculate your taxes for a month by ascertaining outward supplies made during the month and your available input tax credit. A challan may be generated for the amount of self-assessed liability. Please note that while generating this challan, please choose -> “Monthly Payment for Quarterly Returns” as the reason for making such payment.
To view detailed instruction on generating of challan. Click here.
NO. It may be noted that cash deposited in the first month against your liability for the first month cannot be considered for balance for your electronic cash ledger for the second month. The action to be taken in the second month should be considered based on the balance in cash ledger after the deposit made for the first month.
If you do not want to pay self-assessed tax, then you may simply deposit 35% of net cash paid by you in your last quarterly GSTR-3B filed or 100% of the net cash paid in your last monthly FORM GSTR- 3B (whichever is applicable). Please note that while generating this challan, please choose -> “Monthly
Payment for Quarterly Returns (35%)” as the reason for making such payment.
This will be an auto-calculated system generated challan and no calculation / assessment has to be done by you. Taxpayers may note that no interest would be payable in case the tax due is paid in the first two months of the quarter by way of depositing auto -calculated system generated challan as detailed in by the 25th of the succeeding month.
If your last FORM GSTR-3B filed was for a complete quarter, then the system will generate 35% of your last quarter’s net cash paid. However, if your last FORM GSTR-3B filed was for a one complete month, then the system will generate 100% of your last month’s net cash paid. You need not worry for this, as this is a completely system generated process.
Self-assessment can be done by all quarterly taxpayers. However, 35% challan will not be made available for the following persons:
1) New taxpayers,
2) Taxpayers who have opted out of the composition scheme, and
3) Those who have not filed their last FORM GSTR-3B.
No, you may choose self-assessment or 35% as per your own choice for any of the months.
No, there is no late fee for delayed payment of tax for any of the first two months .
Challan history can be found after logging to GST Portal and navigating to Services -> Payments -> Challan History.
No, Cash ledger refund under this scheme will only be allowed after the FORM GSTR-3B for that quarter has been filed. For example, if any amount has been deposited for the month of January, it will only be allowed for refund, once FORM GSTR-3B for the quarter ending March has been filed.
No, you cannot utilize these amounts for any other purpose, before filing FORM GSTR-3B for the quarter in which such deposits have been made. After filing FORM GSTR-3B, such cash may be used for other purposes also.
D.Details on viewing GSTR-2A and 2B
GSTR-2A and GSTR-2B will be continued to be made available every month. A GSTR-2B’s quarterly view will also be made available. This will be made available under the return tab for the third month of the quarter. However, there will be no quarterly view of GSTR-2A.
E. Actions required for the last month of the quarter
Yes, you have to file your FORM GSTR-1 and FORM GSTR-3B for the quarter. For example, for the quarter Jan-Mar, you have to file your FORM GSTR-1 and FORM GSTR-3B for the month of March.
Yes, a separate tab displaying the cash challans generated for this purpose will be displayed on the FORM GSTR-3B payment page.
Generally, the last date of filing of GSTR-1 for the quarter will be 13th of the month succeeding such quarter. For example, for the quarter of Jan-March, the last date of GSTR-1 would be 13th of April.
Generally, the last date of filing of FORM GSTR-3B for the quarter will be as given in table below. For example, for the quarter Jan-March, for a taxpayer whose principal place of business is Gujarat, the last date of GSTR-3B would be 22nd of April.
| S. No. | Class of registered persons | Due Date |
| 1. | Registered persons whose principal place of business is in the States of Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands or Lakshadweep, | 22nd of the month succeeding such quarter |
| 2. | Registered persons whose principal place of business is in the States of Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha, the Union territories of Jammu and Kashmir, Ladakh, Chandigarh or Delhi | 24th of the month succeeding such quarter. |
Taxpayers are advised to check updated notifications etc. for change in dates.
Late fee is applicable to delayed filing of such returns.
F. Optional Invoice Furnishing Facility
An additional facility has been provided to taxpayers to file their invoices in month M1 and M2. The facility will be similar to FORM GSTR-1 but will allow filing for only B2B invoices, credit notes, debit notes etc.
No, this is an optional facility.
Yes, this option will be available for month M1 and M2 for every quarter. The option to file such invoices will also expire by the 13th of the next month. For example, the facility for the month of January will expire by 13th of February.
No, this option will close after the 13th of the month. Any invoices remaining may be filed using the IFF of the subsequent month or in the quarterly GSTR-1.
Yes, all invoices filed by you via the invoice furnishing facility will be displayed in GSTR-2A and GSTR- 2B of the recipient.
No, once details have been filed in IFF, the same need not be filed again in GSTR-1 for the quarter.
G. Miscellaneous
Yes, Quarterly taxpayers may send the following SMS to 14409 to file a Nil GSTR -1 or Nil FORM GSTR-3B
a.NIL 3B GSTIN MMYYYY
b.NIL R1 GSTIN MMYYYY
c.MM should be the last month of the quarter for which the return is being filed. For example, for the month of June 2020, taxpayer shall send NIL 3B XXXXXXXXXXXXXXX 062020 to 14409.
d.For more details on Nil filing by SMS. Click here.
Yes, quarterly taxpayers may apply for refunds after filing their FORM GSTR-3B for the quarter.
Note : Above advisory has been issued by GSTN.
This Article was authored by Tushant a passionate blogger by .
Co-founded Tax Ninja with the aim to serve knowledge digitally.
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