The taxpayers under QRMP have the facility of filing IFF for the first 2 months of a quarter and GSTR 1 for the last month of the quarter. IFF cannot be filed after 13th of the succeeding month as it is an optional facility. The documents saved in IFF cannot be filed if IFF has not been filed by the due date. Hence the taxpayers have to declare such documents in the GSTR 1 for the quarter.
Before filing GSTR 1, the taxpayer must ensure that any saved but not submitted IFF records for the first 2 months of the quarter should be deleted before filing GSTR 1 using the Reset Button. The deleted records must be added to the GSTR1 for the quarter.
Liability in Table-3 [except 3.1(d)] of Form GSTR-3B, for the taxpayers under QRMP Scheme, will be auto-populated on the basis of IFF filed, if any, for the first two months of the quarter and quarterly Form GSTR-1 for the Quarter. Liability on account of inward supplies attracting reverse charge in Table 3.1 (d) is auto-populated from the taxpayer’s FORM GSTR 2B.
Note: Data in Saved/ Submitted stage in Form GSTR-1 or in IFF, will not be auto-populated as Liability, in Table-3 of Form GSTR 3B
Various new functionalities are implemented on the GST Portal, from time to time, for GST stakeholders. These functionalities pertain to different modules such as Registration, Returns, Advance Ruling, Payment, Refund and other miscellaneous topics. Various webinars are also conducted as well informational videos prepared on these functionalities and posted on GSTNs dedicated YouTube channel for the benefit of the stakeholders.
To view module wise functionalities deployed on the GST Portal, refer to table below:
|Taxpayer functionalities deployed on the GST Portal during||Click link below|
|January, 2021||https://tutorial.gst.gov.in/downloads/news/taxpayerfunctionalities_deployed _jan_2021.pdf|
All taxpayers having aggregate turnover up to Rs 5 crores, under QRMP Scheme are required to furnish return on quarterly basis, along with payment of tax on monthly basis.
Payment of Tax for first two months of a quarter (M1 & M2 ie for January and February month for Jan-March Quarter): While generating the challan, taxpayers must select “Monthly payment for quarterly taxpayer” as the reason for generating the challan.They can choose either of the following two options to generate the Challan:
Payment of Tax for the third month of a quarter: The aforesaid options are not available for payment of tax for the third month (M3) of the quarter. For the third month of the quarter (M3), taxpayers can click the button ‘Create Challan’ in Payment Table 6 of Form GSTR-3B and file GST-PMT-06 Challan, for depositing any amount towards their tax liability.
Auto Generation of Form GSTR-2B, for the QRMP taxpayers
Auto-population of ITC in Form GSTR-3B for the QRMP taxpayers
|Sl.No.||Class of registered persons who have Opted for||Having principal place of business in the State/ UT of||Due date of filing of Form GSTR- 3B, from January, 2021, onwards|
|1||Monthly filing of Form GSTR-3B||All States and UTs||20th of the following month|
|2||Quarterly filing of Form GSTR-3B||States of Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana and Andhra Pradesh, the Union territories of Daman and Diu, Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep||22nd of the month following the quarter|
|States of Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand and Odisha, the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi||24th of the month following the quarter|
The government has allowed businesses to verify through electronic verification code monthly GST returns filed till May 31. Corporate taxpayers can now file monthly compliances through EVC till May 31.
In the CGST Notification 07/2021, the Central Board of Indirect Taxes and Customs (CBIC) said any registered person during the period from April 21, 2021, to May 31, 2021, will be allowed to furnish the return in Form GSTR-3B and details of outward supplies in Form GSTR-1 verified through electronic verification code (EVC).
Currently, businesses are required to digitally sign the GSTR-3B form while filing the monthly return and paying taxes. However, with offices shut due to the lockdown, businesses are unable to generate a digital signature that has led to delay in filing returns.