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        Case ID :
        GST

        Provision for Quarterly Payment of GST by MSMEs

        March 2, 2020

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        The Small and Medium sector companies now get the benefit of the new return model under GST which ensures quarterly filing of returns for those taxpayers whose annual aggregate turnover in the preceding Financial year does not exceed ₹ 5 crore.

        Department of Revenue have informed that there is no such proposal at this stage.

        Quarterly payment of GST is available to those MSMEs who opt for composition levy under section 10 of CGST Act, 2017.                                              

        This information was given by Shri Nitin Gadkari, Union Minister for Micro, Small and Medium Enterprises in written reply to a question in Rajya Sabha today.

        Quarterly GST filing for eligible MSMEs tied to composition levy option, enabling simplified quarterly payment under GST. Quarterly filing and payment under the GST new return model is available to MSMEs by permitting quarterly returns and payments where taxpayers opt for the composition levy, and the Department of Revenue has indicated no proposal to extend quarterly payment beyond the composition levy route at this stage.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Quarterly GST filing for eligible MSMEs tied to composition levy option, enabling simplified quarterly payment under GST.

                                Quarterly filing and payment under the GST new return model is available to MSMEs by permitting quarterly returns and payments where taxpayers opt for the composition levy, and the Department of Revenue has indicated no proposal to extend quarterly payment beyond the composition levy route at this stage.


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