Quick Summary
Few important changes related to QRMP Scheme implemented on the GST Portal for the taxpayers are as given below: A. Auto population of GSTR-3B liability from IFF and Form GSTR 1 A taxpayer under QRMP Scheme can declare their liability through optional IFF for Month 1 and Month 2 of a quarter Form GSTR-1 for Month 3 of that quarter. Declaration of liability in these forms would now be auto-populated in their Form GSTR-3B (Quarterly) for that quarter, based on their filed Form GSTR-1 and I
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FAQ :
For QRMP taxpayers, the liability declared in the optional IFF for months 1 and 2 of a quarter, and in Form GSTR-1 for month 3, will now be auto-populated into their quarterly Form GSTR-3B. These fields are editable, with changes highlighted in red and accompanied by a warning message.
Yes, QRMP taxpayers can now file nil Form GSTR-1 quarterly returns by sending an SMS in a specific format to 14409. The format requires 'NIL', the return type 'R1', the GSTIN, and the return period (last month of the quarter).
Nil filing via SMS is not possible if the IFF for month 1 or 2 is in the 'Submitted' stage but not filed, or if invoices have been saved in IFF for month 1 or 2 but not submitted or filed by the due date.
If a QRMP taxpayer's registration is cancelled after the first day of month 1 of a quarter, they must file Form GSTR-1 for the entire quarter. If cancelled on or before the first day of month 1, the previous quarter's Form GSTR-1 becomes the last applicable return.
If registration is cancelled on a later date within a quarter (e.g., 20th May), Form GSTR-1 for that quarter (e.g., Apr-June) can be filed anytime on or after the 1st of the month following the cancellation month (e.g., 1st June).
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