I have made an attempt to compile the following information in respect of QRMP Returns schema as I find lot of members have lot of questions in respect of same. It is just an attempt by me to address some aspects of scheme for the benefits of all.
Points to be considered while filing GSTR 1 for the quarter ending 31st March 2021- to be filed on or before due dates as specified time to time.
| Sr No | GSTR 1 | Returns status | Remarks |
| 1 | Jan 2021/Feb 2021 | Filed | No action to be taken. |
| 2 | Jan 2021/Feb 2021 | Saved but not submitted and filed | Reset data by deleting all the details saved in the respective months as a matter of abundant precautions. |
| 3 | March 2021 – B2B Invoices /B2B Invoices amendments / DN and Credit Notes | To be filed on or before the specified dates as notified from time to time. |
1. Don’t update any B2B invoices or amendments to B2B Invoices or CN/DN which are already filed in Jan 21 85 Feb 21;
2. If any invoices are missed for the month of Jan 21 and Feb 21 in respect of B2B invoices or amendments to B2B Invoices or CN/DN then they can be entered while reporting invoices during the GSTR 1 for the quarter ending 31st March 2021; |
| 4 | March 2021- Export Invoices and Amendments to Export Invoices | To be filed on or before the specified dates as notified from time to time. | Information to be filed for the quarter ending 31st March 2021 as such information was not reported during the month of January 2021 85 February 2021. |
| 5 | March 2021- B2C Invoices – more than 2.50 Lakhs and Less Than 2.50 Lakhs and amendments pertaining to the same if any | To be filed on or before the specified dates as notified from time to time. | Information to be filed for the quarter ending 31st March 2021 as such information was not reported during the month of January 2021 85 February 2021. |
| 6 | Advances Receipts on Services received during the quarter ending 31st March 2021 details on which GST is payable | To be filed on or before the specified dates as notified from time to time. | Information to be filed for the quarter ending 31St March 2021 as such information was not reported during the month of January 2021 85 February 2021. |
| 7 | Advances Receipts adjustment which are adjusted during the quarter ending 31St March 2021 |
To be filed on or before the specified dates as notified from time to time. | Information to be filed for the quarter ending 31st March 2021 as such information was not reported during the month of January 2021 85 February 2021. |
| 8 | HSN and SAC Reporting | To be filed on or before the specified dates as notified from time to time. | Information to be filed for the quarter ending 31St March 2021 as such information was not reported during the month of January 2021 85 February 2021. |
| 9 | Documents List Reporting | To be filed on or before the specified dates as notified from time to time. | Information to be filed for the quarter ending 31St March 2021 as such information was not reported during the month of January 2021 85 February 2021. |
Points to be considered while filing GSTR 3BQ for the quarter ending 31st March 2021- to be filed on or before due dates as specified time to time.
| Sr No | Information | GSTR 3B | Remarks |
| 1 | Will data filed for the month of Jan 2021 85 Feb 2021 would be auto populated in GSTR 3BQ? | No | RTP is expected to compile such details of the quarter ending 31St March 2021 in respect of all supplies as applicable viz. Taxable Supplies with Levies, Export Supplies with and without levies, Exempt, NIL Rated or non-taxable supplies and RCM supplies as applicable. |
| 2 | Will ITC be auto populated in GSTR 3BQ? |
No | RTP is expected to compile such details of the quarter ending 31st March 2021 in respect of all ITC availed for the said quarter and claim as we are claiming and reversing in normal GSTR 3B earlier. |
| 3 | Payments made under QRMP schema during the month of Jan 2021 85 Feb 2021 is not reflected in GSTR 3BQ? |
Yes | Information is available for review while offsetting the liabilities while filing GSTR 3BQ for the quarter ending 31St March 2021. |
| 4 | Is Interest payable for short payment or non-payment as per QRMP scheme is auto populated. | No | RTP is expected to compute such Interest payable for the quarter ending 31st March 202 and pay the same in cash at the time filing of GSTR 3BQ. |
| 5 | Will late fees payable would be auto populated in respect of delay in filing of returns? | Yes | It would be auto populated by do verify and then pay the same in cash while filing GSTR 3BQ for the quarter ending 31st March 2021 |
(Note: Information compiled above is based on my understanding and review. Any suggestions to improve above information is welcome by folded hands with appreciation in advance. All readers are requested to take their considered views based on their own study to reach any suitable conclusions.)
Author Bio
Hi Team,
I have updated IFF with Invoice details of Jan21 & Feb21 in the month of Feb 21. However due to some oversight, I did not file the same. When I log in and check for Feb 21, I find the details there.
While filing GSTR1 for Mar21, only the Invoice details for Mar21 got filed. The taxes for the entire quarter was paid correctly. But due to non filing of Invoice details of Jan21 & Feb21 my client was not able to claim ITC benefit. How can I update the same now when I have to update Invoice details of May21?
We have uploaded March 2021 B2B invoice and other invoice in the GST Portal. When we did this all the invoices were viewable in the draft, after submission we were not able to view the files. The B2B column is showing blank.
We request you to help us overcome this issue, either by resetting the GSTR1 for March 2021 or advice us on further proceedings.
Looking forward for your valued support in this regard.
Press Generate summary and try after twenty minutes it would be reflected
I have filed Jan & Feb 21 IFF details successfully, While filling of March 21 GSTR 1 only March B2B showing in tab 4A, 4B, 4C, hence total liability of 4th Qtr is not showing correct, what to do, if its normal, can i submit the same or else if any?
yes please ………………please correct declare aggregate correct levies payable in GSTR 3BQ…………most of the questions are explained to the best of my understanding in above article.
Since no coloumn in Jan and Feb, 2021 for B2C(others) , same not reported. Whether same can be reported in March, 2021 GSTR-1. Pl clarify.
Thanks and Regards
Yes that has been clarified in Point 3 to 9 – Points to be considered while filing GSTR 1 for the quarter ending 31st March 2021- to be filed on or before due dates as specified time to time.
Hi Team,
– I have filled IFF form for Jan’21 and Feb’21.
– Now I want to file March’21 Qtr GSTR 1
– I am not able to see any data of Jan’21 or Feb’21 in March’21 Qtr – Does Jan’21 and Feb’21 data get auto populated in GSTR1 of March’21 Qtr ?
– DO I only Mention March’21 data in March return and proceed with filling and it wont show any data of Jan and Feb in it ?
Please help me in answering the above question
Data which has been filed for Jan 21 & Feb 21 won’t be auto populated in GSTR 1 of March 2021. You need to enter data other than what is not reported on Jan 21 & Feb 21.
Refer to Point 3 to 9 – Points to be considered while filing GSTR 1 for the quarter ending 31st March 2021- to be filed on or before due dates as specified time to time.