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.

AI Summary

Taxpayer Challenges Automatic QRMP Scheme Enrollment and Monthly Return Rollback; Urged to Verify GSTR-3B Filing Status. A taxpayer was automatically enrolled in the QRMP scheme in January 2021 but did not file the IFF return due to a lack of B2B transactions and used the ITC ledger balance for tax payments. In March 2021, the taxpayer discovered they were no longer in the QRMP scheme, with returns filed monthly instead. The issue raised concerns about the rollback to monthly returns. The response suggested checking if the monthly filing was selected for the April to June 2021 quarter and verifying the GSTR-3B filing status for January to March 2021.