Regarding rule 86B in qrmp return

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45 Points Joined July 2017

There is a rule for paying 1% on liability in gstr3b when turnover crosses 50 lacs in a month..

My question is, in QRMP we have to file quarterly return.if suppose in 3 month aggregate turnover crosses 50 lacs but not monthly then still we have pay 1% on liability or not??

Or if such a rule is applicable on QRMP or not?

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Thank u

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On 12 June 2025 at 14:17 Report
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Master in Accounts & high court Advocate
9101 Points Joined December 2011

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.

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On 13 June 2025 at 12:36
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45 Points Joined July 2017

Thank for reply

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

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On 13 June 2025 at 12:39
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CA Finalist
111 Points Joined July 2022

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

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On 13 June 2025 at 14:24


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