https://www.taxtmi.com/caselaws?id=790265 A taxpayer that had crossed the turnover threshold was permitted to opt out of the QRMP Scheme and migrate to monthly filing of GSTR-1 and GSTR-3B. The Court accepted that backend correction on the GST Common Portal could be made to facilitate the shift, and the GST authorities were directed to carry out the necessary changes through GSTN. The authorities also maintained that any applicable late fee and interest would remain payable, while refund claims, if any, could be pursued separately. The request for migration was treated as justified on the facts and circumstances. en-us Fri, 10 Apr 2026 00:00:00 +0530 Wed, 22 Apr 2026 08:47:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790265 A taxpayer that had crossed the turnover threshold was permitted to opt out of the QRMP Scheme and migrate to monthly filing of GSTR-1 and GSTR-3B. The Court accepted that backend correction on the GST Common Portal could be made to facilitate the shift, and the GST authorities were directed to carry out the necessary changes through GSTN. The authorities also maintained that any applicable late fee and interest would remain payable, while refund claims, if any, could be pursued separately. The request for migration was treated as justified on the facts and circumstances. Case-Laws GST Fri, 10 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790265