Important Changes Related to QRMP Scheme

Goods and Services Tax Network (GSTN) has announced important changes related to QRMP Scheme. The changes have been implemented on the GST Portal for the taxpayers. The current article briefs the Important Changes Related to QRMP Scheme.

Synopsis of Notification

Important changes related to QRMP Scheme implemented on the GST Portal for the taxpayers are as follows:

Auto population of GSTR-3B liability from IFF and Form GSTR-1
Nil filing of Form GSTR-1 (Quarterly) through SMS
Impact of cancellation of registration on liability to file Form GSTR-1

QRMP Scheme

The CBIC introduced the Quarterly Return Filing and Monthly Payment of Taxes (QRMP) scheme under GST to help small taxpayers whose turnover is less than Rs.5 crores. The QRMP scheme allows the taxpayers to file GSTR-3B on a quarterly basis and pay tax every month.

Auto population of GSTR-3B liability from IFF and Form GSTR 1

A taxpayer under Quarterly Return Filing and Monthly Payment scheme can declare their liability through optional IFF for Month 1 and Month 2 of a quarter and Form GSTR-1 for Month 3 of that quarter.

Declaration of liability in these forms would now be auto-populated in the Form GSTR-3B (Quarterly) for that quarter, based on their filed Form GSTR-1 and IFF.
These fields are editable and in case their values are revised upwards or downwards, the edited field would be highlighted in red color and a warning message will be displayed to the taxpayer.
However, the system would not prevent taxpayers from filing Form GSTR-3B with edited values.

Nil filing of Form GSTR-1 (Quarterly) through SMS

Nil filing of Form GSTR-1 (Quarterly) through SMS has been enabled for taxpayers under QRMP Scheme. They can now file it by sending a message in the following specified format to 14409 The format of the message is < NIL > space < Return Type (R1) > space< GSTIN > space < Return Period (mmyyyy) > However, NIL filing of Form GSTR-1 (Quarterly) through SMS can’t be done in the following scenarios:

If IFF for Month 1 or 2 of a quarter is in the submitted stage, but not filed.
If invoices are saved in IFF for Month 1 or 2 of a quarter, which was not submitted or filed by the due date.

Impact of cancellation of registration on liability to file Form GSTR-1

In case registration of a taxpayer under QRMP Scheme is canceled, with an effective date of cancellation being any date after 1st day of Month 1 of a quarter, they would be required to file Form GSTR-1 for the complete quarter, as the last applicable return. For example, if the taxpayer’s registration is canceled with effect from 1st of April, he/she is not required to file Form GSTR-1 for the April-June quarter, and Form GSTR-1 for January - March Quarter shall become the last applicable return. However, if the registration is canceled on a later date during the quarter, the taxpayer would be required to file Form GSTR-1 for April - June quarter. In such cases the filing will become open on the 1st of the month following the month with cancellation date i.e. if the cancellation has taken place on 20th May, Form GSTR-1 for Quarter Apr-June can be filed anytime on or after 1st of June.

GST Registration

GST LUT Form