https://www.taxtmi.com/article/detailed?id=9906 Under the QRMP scheme the portal now auto-populates quarterly Form GSTR-3B liabilities from optional IFF filings for Months 1 and 2 and from Form GSTR-1 for Month 3. Nil filing of quarterly GSTR-1 is enabled via SMS for QRMP taxpayers, subject to exceptions where IFF invoices are saved but not submitted or where IFF is in submitted but not filed status. If registration cancellation is effective after the first day of a quarter, the taxpayer must file GSTR-1 for the entire quarter as the last applicable return. en-us Tue, 20 Jul 2021 10:38:10 +0530 Tue, 20 Jul 2021 10:38:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9906 Under the QRMP scheme the portal now auto-populates quarterly Form GSTR-3B liabilities from optional IFF filings for Months 1 and 2 and from Form GSTR-1 for Month 3. Nil filing of quarterly GSTR-1 is enabled via SMS for QRMP taxpayers, subject to exceptions where IFF invoices are saved but not submitted or where IFF is in submitted but not filed status. If registration cancellation is effective after the first day of a quarter, the taxpayer must file GSTR-1 for the entire quarter as the last applicable return. Articles Goods and Services Tax - GST Tue, 20 Jul 2021 10:38:10 +0530 https://www.taxtmi.com/article/detailed?id=9906