Celebration Blenders & Distilleres Private Limited Vs Assistant Commissioner of CGST & CX (Calcutta High Court)
The Calcutta High Court considered a petition seeking directions to the GST authorities and GSTN to undertake backend technical corrections on the GST Common Portal to enable the petitioner to opt out of the Quarterly Return Monthly Payment (QRMP) Scheme and shift to monthly filing of GSTR-1 and GSTR-3B returns from January 2026.
The petitioner, a registered person with aggregate turnover below ₹5 crores, had initially opted for quarterly return filing with monthly tax payment under the QRMP Scheme pursuant to the CBIC Notification dated 10 November 2020. According to the petitioner, its turnover crossed ₹5 crores in December 2025, requiring it to opt out of the QRMP Scheme from the quarter beginning January 2026, as prescribed under the relevant Circular.
The petitioner submitted that attempts to opt out through the GST Common Portal failed because the portal did not process the request. Representations before the GST Grievance Redressal Forum and a further request dated 4 March 2026 for change of return filing mode also remained pending.
The GST authorities argued that, under paragraph 4.4 of the Circular dated 10 November 2020, the application to opt out should have been filed on or before 31 January 2026, whereas the petitioner’s request was filed after the prescribed period. However, based on instructions received from GSTN authorities, it was submitted that backend changes could be carried out to migrate the petitioner from the QRMP Scheme to monthly filing.
