Facility for Regular Tax Return Filing

GSTR1 and GSTR3B RETURN FILING

यदि आप QRMP Scheme के तहत Monthly Return Filing के जगह Quarterly Return Filing करना चुनते हैं तो इसकी पूरी जानकारी यहाँ से प्राप्त कर सकते हैं|

Salient features of QRMP Scheme

• Quarterly returns and pay tax on monthly basis w.e.f. 01.01.2021
• Facility to file the Form GSTR 3B with AATO of up to Rs 5 Cr. in the previous financial year.
• If AATO crosses Rs 5 Cr. during a qtr., RP will become in-eligible for the Scheme from next quarter.
• Any person obtaining a new registration or opting out of Composition Scheme can also opt for this Scheme.
• Scheme can be availed GSTIN wise.
• Option for QRMP Scheme, once exercised, will continue till RP revises the option or his AATO exceeds Rs 5 Cr.
• The RPs opting for the scheme can avail the facility of Invoice Furnishing Facility (IFF), so that the outward supplies to registered person is reflected in their Form GSTR 2A & 2B.
• No deposit is required for the month, if there is nil tax liability.
• Facility to pay the due tax in each of first two months (by 25th of next month) in the Qtr, by selecting “Monthly payment for quarterly taxpayer” as reason for generating Challan.
• Registered Person can either use Fixed Sum Method (pre-filled challan) or Self-Assessment Method (actual tax due), for monthly payment of tax for first two months, after adjusting ITC.

(Note: For details of QRMP Scheme visit the CBIC at 'Circular No. 143/13/2020- GST')