https://www.taxtmi.com/highlights?id=99056 GST Common Portal functionality was addressed to allow a registered taxpayer to opt out of the QRMP Scheme and shift to regular monthly filing of GSTR-1 and GSTR-3B. The Court accepted that the migration could be implemented through backend changes on the portal and directed GSTN and the GST authorities to make the necessary changes. The petitioner was required to file the returns with applicable late fees and interest, while retaining liberty to seek refund before the concerned Commissionerate in accordance with law. The migration was permitted with effect from March 2026. en-us Wed, 22 Apr 2026 08:47:19 +0530 Wed, 22 Apr 2026 08:47:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=99056 GST Common Portal functionality was addressed to allow a registered taxpayer to opt out of the QRMP Scheme and shift to regular monthly filing of GSTR-1 and GSTR-3B. The Court accepted that the migration could be implemented through backend changes on the portal and directed GSTN and the GST authorities to make the necessary changes. The petitioner was required to file the returns with applicable late fees and interest, while retaining liberty to seek refund before the concerned Commissionerate in accordance with law. The migration was permitted with effect from March 2026. Highlights GST Wed, 22 Apr 2026 08:47:19 +0530 https://www.taxtmi.com/highlights?id=99056