QRMP Scheme exit and monthly GST return migration permitted through backend portal correction.

A taxpayer that had crossed the turnover threshold was permitted to opt out of the QRMP Scheme and migrate to monthly filing of GSTR-1 and GSTR-3B. The Court accepted that backend correction on the GST Common Portal could be made to facilitate the shift, and the GST authorities were directed to carry out the necessary changes through GSTN. The authorities also maintained that any applicable late fee and interest would remain payable, while refund claims, if any, could be pursued separately. The request for migration was treated as justified on the facts and circumstances.

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Issues: Whether the petitioner was entitled to opt out of the QRMP Scheme and be migrated to monthly filing of GSTR-1 and GSTR-3B through backend correction on the GST Common Portal.

Analysis: The petitioner had crossed the turnover threshold and sought to exit the QRMP Scheme for monthly filing from March 2026. The GST authorities also indicated that backend changes on the Common Portal could be made to facilitate migration to monthly filing, though they insisted that returns be filed with applicable late fee and interest, leaving refund claims to be pursued separately. In the facts and circumstances, the request for migration was found justified.

Conclusion: The petitioner was permitted to opt out of the QRMP Scheme and to file monthly returns in Forms GSTR-1 and GSTR-3B, with backend corrections directed to be carried out by the GSTN and the GST authorities.

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