Registration cancelation
STO III (2 Points)
17 September 2021
Rama chary Rachakonda
(Master in Accounts & high court Advocate)
(8462 Points)
Replied 17 September 2021
In case registration of a taxpayer under QRMP Scheme is cancelled, with 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.
Rama chary Rachakonda
(Master in Accounts & high court Advocate)
(8462 Points)
Replied 17 September 2021
Login to the GST portal using your valid credentials and then navigate to Services > Returns > Opt-in for Quarterly Return option to opt in or opt out of the QRMP scheme.