TaxTMI 
TaxTMI 
TaxTMI 
Important changes related to QRMP Scheme implemented on the GST Portal for the taxpayers
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....mportant changes related to QRMP Scheme implemented on the GST Portal for the taxpayers <br>GST<br>Dated:- 7-7-2021<br><BR>Few important changes related to QRMP Scheme implemented on the GST Portal for the taxpayers are as given below: A.Auto population of GSTR-3B liability from IFF and Form GSTR 1 : A taxpayer under QRMP Scheme can declare their liability through optional IFF for Month 1 and Mon....
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....th 2 of a quarter & Form GSTR-1 for Month 3 of that quarter. Declaration of liability in these forms would now be auto-populated in their Form GSTR-3B (Quarterly) for that quarter, based on their filed Form GSTR-1 and IFF. These fields are editable and in case their values are revised upwards or downwards, the edited field(s) would be highlighted in red colour and a warning message will be display....
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....ed to the taxpayer. However, the system would not prevent taxpayer from filing of Form GSTR-3B with edited values. B.Nil filing of Form GSTR-1 (Quarterly) through SMS : Nil filing of Form GSTR-1 (Qtrly) through SMS has been enabled for taxpayers under QRMP Scheme. They can now file it by sending a message in specified format to 14409. The format of the message is < NIL > space < Return Type (R1) ....
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....> space< GSTIN > space < Return Period (mmyyyy) > . Example: NIL R1 07XXXXX1234H8Z6 062020 (where return period must be last month of the quarter) However, NIL filing through SMS can't be done in following scenarios: * If IFF for Month 1 or 2 of a quarter is in Submitted stage, but not Filed. * If invoices are Saved in IFF for Month 1 or 2 of a quarter, which was not submitted or filed by du....
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....e date. C.Impact of cancellation of registration on liability to file Form GSTR-1 : In case registration of a taxpayer under QRMP Scheme is cancelled, with effective date of cancellation being any date after 1st day of Month 1 of a quarter, they would be required to file Form GSTR-1 for the complete quarter, as the last applicable return. For example if the taxpayer's registration is cancelled w.....
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....e.f. 1st of April, he/she is not required to file Form GSTR-1 for Apr-June quarter and Form GSTR-1 for Jan-Mar Quarter shall become the last applicable return. However, if the registration is cancelled on a later date during the quarter, the taxpayer would be required to file Form GSTR-1 for Apr-June quarter. In such cases the filing will become open on 1st of month following the month with cancel....
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....lation date i.e. if cancellation has taken place on 20th May, Form GSTR-1 for Quarter Apr-June can be filed anytime on or after 1st of June. D.For more details, please click on: 1)https://tutorial.gst.gov.in/userguide/returns/index.htm#t=FAQs_IFF.htm 2)https://tutorial.gst.gov.in/userguide/returns/index.htm#t=Manual_IFF.htm 3)https://tutorial.gst.gov.in/userguide/returns/index.htm#t=Creation_o....
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....f_Outward_Supplies_Return_in_GSTR-1.htm 4)https://tutorial.gst.gov.in/userguide/returns/index.htm#t=Create_and_Submit_GSTR3B.htm The above is for your information and necessary action please. Thanking You, Team GSTN<BR> News - Press release - PIB....