Regarding rule 86B in qrmp return

The 1% liability rule under Rule 86B applies when the taxable supply in a single month exceeds ₹50 lakh.

This means that even if your quarterly turnover under the QRMP scheme crosses ₹50 lakh, but no individual month exceeds this threshold, the rule does not apply.

The rule specifically mandates cash payment of 1% of the output tax liability for businesses exceeding ₹50 lakh in a single month, irrespective of available input tax credit.

However, if your turnover does not cross ₹50 lakh in any individual month, you are not required to comply with this provision.

Thank for reply

Does that mean that if any individual month crosses 50 lacs then in QRMP the rule will apply?

Yes Rule 86B will applies if individual month turnover exceeds 50 lakhs per month even under QRMP Scheme.

Rule 86B under QRMP: the Rs 50 lakh threshold is computed month-wise, not quarter-wise.

Under Rule 86B, you cannot use ITC to pay more than 99% of your output tax liability if taxable supplies in a MONTH exceed Rs 50 lakh. Under QRMP, monthly payments are made via PMT-06, so the check is on each calendar month individually.

If none of your individual months cross Rs 50 lakh, Rule 86B does not apply even if total quarterly turnover exceeds Rs 50 lakh.

Example: April Rs 18L, May Rs 20L, June Rs 22L (total Rs 60L for the quarter) means Rule 86B does not apply to any of these months.

This [QRMP scheme guide](https://taxgarden.in/blog/qrmp-scheme-gst-quarterly-return-monthly-payment-guide-india) has the monthly payment breakdown and Rule 86B conditions explained in detail.