Important Changes Related To Qrmp Scheme

Goods and Services Tax Network (

GSTN) has announced important changes related to QRMP Scheme. The changes have been implemented on the GST Portal for the taxpayers. The current article briefs the Important Changes Related To Qrmp Scheme.

Synopsis of Notification

Important Changes Related To Qrmp Scheme implemented on the

GST Portal for the taxpayers are as follows:

Auto population of GSTR-3B liability from IFF and Form GSTR-1
Nil filing of Form GSTR-1 (Quarterly) through SMS
Impact of cancellation of registration on liability to file Form GSTR-1

QRMP Scheme

The CBIC introduced the Quarterly Return Filing and Monthly Payment of Taxes (QRMP) scheme under GST to help small taxpayers whose turnover is less than Rs.5 crores. The QRMP scheme allows the taxpayers to file GSTR-3B on a quarterly basis and pay tax every month.

Auto population of GSTR-3B liability from IFF and Form GSTR 1

A taxpayer under Quarterly Return Filing and Monthly Payment scheme can declare their liability through optional IFF for Month 1 and Month 2 of a quarter and Form GSTR-1 for Month 3 of that quarter.

Declaration of liability in these forms would now be auto-populated in the Form GSTR-3B (Quarterly) for that quarter, based on their filed Form GSTR-1 and IFF.
These fields are editable and in case their values are revised upwards or downwards, the edited field would be highlighted in red color and a warning message will be displayed to the taxpayer.
However, the system would not prevent taxpayers from filing Form GSTR-3B with edited values.

Nil filing of Form GSTR-1 (Quarterly) through SMS

Nil filing of Form GSTR-1 (Quarterly) through SMS has been enabled for taxpayers under QRMP Scheme. They can now file it by sending a message in the following specified format to 14409 The format of the message is < NIL > space < Return Type (R1) > space< GSTIN > space < Return Period (mmyyyy) > However, NIL filing of Form GSTR-1 (Quarterly) through SMS can’t be done in the following scenarios:

If IFF for Month 1 or 2 of a quarter is in the submitted stage, but not filed.
If invoices are saved in IFF for Month 1 or 2 of a quarter, which was not submitted or filed by the due date.

Impact of cancellation of registration on liability to file Form GSTR-1

In case registration of a taxpayer under QRMP Scheme is canceled, with an 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. For example, if the taxpayer’s registration is canceled with effect from 1st of April, he/she is not required to file Form GSTR-1 for the April-June quarter, and Form GSTR-1 for January - March Quarter shall become the last applicable return. However, if the registration is canceled on a later date during the quarter, the taxpayer would be required to file Form GSTR-1 for April - June quarter. In such cases the filing will become open on the 1st of the month following the month with cancellation date i.e. if the cancellation has taken place on 20th May, Form GSTR-1 for Quarter Apr-June can be filed anytime on or after 1st of June.

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Frequently Asked Questions

Common questions about QRMP Scheme Changes.

The QRMP (Quarterly Return Filing and Monthly Payment of Taxes) Scheme is a facility introduced by the CBIC under GST for small taxpayers with an annual turnover of less than Rs.5 crores. It allows them to file GSTR-3B returns on a quarterly basis and pay taxes every month.

For taxpayers under the QRMP Scheme, the liability declared through optional IFF for the first two months of a quarter and Form GSTR-1 for the third month will be auto-populated in the Form GSTR-3B (Quarterly) for that quarter. However, these fields are editable, and any revisions will be highlighted in red.

GSTN has enabled nil filing of Form GSTR-1 (Quarterly) through SMS for taxpayers under the QRMP Scheme. They can send a message in a specified format to 14409 to file a nil return.

Nil filing of Form GSTR-1 (Quarterly) through SMS cannot be done if IFF for the first or second month of a quarter is in the submitted stage but not filed, or if invoices are saved in IFF for those months but not submitted or filed by the due date.

If a taxpayer's registration under the QRMP Scheme is canceled after the first day of the first month of a quarter, they must file Form GSTR-1 for the complete quarter as the last applicable return.

If a taxpayer's registration is canceled during a quarter, the filing of Form GSTR-1 for that quarter will open on the first day of the month following the month with the cancellation date.

The auto-population of liability from IFF and Form GSTR-1 in GSTR-3B (Quarterly) saves time and effort for taxpayers, reducing the chances of error and improving the accuracy of returns.

Yes, the auto-populated values in GSTR-3B (Quarterly) can be edited by the taxpayer. However, any revisions (upwards or downwards) will be highlighted in red, and a warning message will be displayed.

No, the system will not prevent taxpayers from filing Form GSTR-3B with edited values, even if they are different from the auto-populated figures.

The QRMP Scheme was introduced by the CBIC under GST to ease the compliance burden for small taxpayers with an annual turnover of less than Rs.5 crores, allowing them to file returns quarterly instead of monthly.