Quarterly Return with Monthly Payment (QRMP) Scheme – Eligible Taxpayers & Options

Notification No.: 84/2020 – Central Tax
Date of Notification: 10th November 2020

Relevant Sections and Rules:

• Central GST Act, 2017:
  • Section 39(1) (Proviso) – Return filing schedule
  • Section 39(7) (Proviso) – Monthly tax payment for quarterly filers
• Integrated GST Act, 2017:
  • Section 14 – OIDAR provisions (excluded category)
• CGST Rules, 2017:
  • Rule 61A(1) – Quarterly return filing option (QRMP scheme)

Summary of Notification

1. QRMP Scheme Introduced for Small Taxpayers (From Jan 2021 Onward):
   Registered persons with turnover up to ₹5 crore in the preceding FY who opt for quarterly filing under Rule 61A shall file GSTR-3B quarterly but pay tax monthly via PMT-06.

📌 This scheme is not applicable to persons falling under Section 14 of IGST Act (OIDAR service providers).

2. Conditions for Opting QRMP Scheme:

• The return due for the preceding month must be filed before opting.
• Once selected, the option continues until revised.
• Taxpayers exceeding ₹5 crore turnover during a quarter will be shifted to monthly filing from the next quarter.

3. Default Option for Return Filing – Based on Past GSTR-1 Filing (for Oct 2020 Return):

📅 Those who filed October 2020 return by 30th Nov 2020 are deemed opted-in to the above status.

4. Facility to Change Default Option:

• Taxpayers can change the deemed option on the common portal.
• This change can be made between 5th December 2020 and 31st January 2021.

Source: Notification No.: 84/2020 – Central Tax