QRMP payments

Save Share

This query is : Resolved

Quick Summary

This discussion addresses common issues faced by QRMP taxpayers. It explains how to make payments for November's tax liability, even if initially showing as due, by utilising Input Tax Credit (ITC). It also clarifies that a nil return for December cannot be filed if an IFF was submitted in November, and advises filing the GSTR-1 normally, as it will automatically reflect the November invoices.

Prapti

Prapti (Querist)
Follow

17 February 2025 Hi, Please help me understand the situation and request to share appropriate solution.

So one client has filed IFF in November 2024 for b2b. He does not have any invoices to file in December 2024 nor did he filed any returns for dec 24.

Now my questions are
1. He filed for november month b2b invoices, but payment was not made as it shows due in tax liability comparision. In such situation how can i make payment now?
2. I am not able to file Nil returns for december (quarter) as it shows error "cannot file december quarter as nil as there is invoice filed in november". How to deal with this?

ASHWANI DHANUKA

ASHWANI DHANUKA (Expert)
Follow

17 February 2025 You show the actual output, ITC in relevant tables of QTRly 3B and file.

CS Advocate Abhishek Goyal

CS Advocate Abhishek Goyal (Expert)
Follow

18 February 2025 The answers to your queries is simple. If you have ITC to be set off you can utilize the same in payment of tax liability for the month of Nov which was required to be paid till 24th of Dec. Now for GSTR-1 it is showing correctly, you can not and not required to select nil as november IFF has been filed. So if you do not have further sale in december then file GSTR-1 as normal without selecting nil, it is not required and not applicable too. It automatically takes the invoices filed in nov IFF

You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now

Join CAclubindia WhatsApp Finance Community & stay updated with the latest TAX news, compliance alerts and important updates all in one place!