QRMP Scheme

[Krishna Murthy]

Sir,

The tax payer was migrated to QRMP scheme by default in Jan 2021. However, since he does not have B2B transactions he did not file IFF return. He also not paid any tax under the scheme since he had sufficient balance in the ITC ledger to set off the output tax payable for the months of Jan 2021 and Feb 2021 treating it as 'Self Assessed Method' of payment of tax.

Now, suddenly when his log was checked in the month of Mar 2021, he was opted out of the QRMP scheme and was shown as a tax payer who never opted for QRMP scheme. All GSTR 1 and GSTR 3B returns are shown to filed on monthly basis.

What could be the reason for roll back to monthly returns and what could be recourse for the above problem.

[Shilpi Jain]

Please check if this monthly filing has been chosen for the quarter Apr to Jun '21 due to which it is showing as filing required monthly.

Also for the period Jan to Mar '21 check if you can see only one tile for GSTR-3B i.e. Jan to Mar '21.

AI Summary

QRMP scheme rollback to monthly returns may reflect filing-frequency selection; verify GSTR 3B tile and quarter filing choice. Roll-back from quarterly to monthly filing under the QRMP scheme may reflect a change in filing-frequency selection for a subsequent quarter rather than a retrospective invalidation. The taxpayer did not file IFF and used Input Tax Credit balances for self-assessed monthly tax payments for Jan-Feb 2021. The respondent advised checking whether monthly filing was chosen for Apr-Jun 2021 and verifying whether a single GSTR-3B tile for Jan-Mar 2021 appears in the returns interface.