Important changes related to QRMP Scheme
GSTN published changes related to QRMP Scheme implemented on the GST Portal for the taxpayers on 06/07/2021 in News and Updates on https://www.gst.gov.in/
Few important changes related to QRMP Scheme implemented on the GST Portal for the taxpayers are as given below:-
- Auto population of GSTR-3B liability from IFF and Form GSTR 1 :
Liability in Form GSTR-3B (Quarterly) shall be auto-populated based on the their liability declared through optional IFF for Month 1 and Month 2 of a quarter & Form GSTR-1 for Month 3 of that quarter. These fields are editable and the edited field(s) would be highlighted in red colour alongwith a warning message that will be displayed to the taxpayer.
- Nil filing of Form GSTR-1 (Quarterly) through SMS :
Nil filing of Quarterly Form GSTR-1 through SMS has been enabled. They can now file it by sending NIL R1 GSTIN mmyyyy (Return Period) to 14409.
Note: Return Period must be last month of the quarter, I.E 062021 062021 or 092021 or 122021 or 032022
However, NIL filing through SMS can’t be done If IFF for Month 1 or 2 of a quarter is in Submitted stage, but not Filed or If invoices are Saved in IFF for Month 1 or 2 of a quarter, which was not submitted by due date.
- Impact of cancellation of registration on liability to file Form GSTR-1 :
For more details, please click on:
1) How to Furnish Documents in IFF under QRMP Scheme (Manual and FAQs)
2) Manual | Form GSTR-1 Creation & Submission of Outward Supplies Return
3) Creation, Saving, Payment of Taxes & Filing of Form GSTR-3B Return | Manual
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