Quarterly Returns with Monthly Payment (QRMP) Scheme is for eligible taxpayers to file their Form GSTR-1 and Form GSTR-3B returns on quarterly basis, while paying their tax dues on monthly basis through a challan.
In this article we will discuss about the FAQs and user manual for change in profile / filing frequency of GSTR-1 and GSTR-3B under QRMP Scheme.
A. FAQs on changing Profile After Opting for QRMP Scheme
Can I change and save my profile for two consecutive quarters in a year?
No, you cannot take actions for two consecutive quarters simultaneously on the GST Portal. At any given point of time, you can opt in/ opt out for a single quarter only.
Note: The option selected in the current quarter will continue to be the option for the subsequent quarters also.
I have saved Form GSTR-1 for this quarter but filing of Form GSTR-3B return is pending. Can I opt for the scheme now?
No, you cannot opt for the QRMP scheme, if you have saved any details in Form GSTR-1 for that particular quarter. You can delete the saved records in Form GSTR-1 and then choose to opt into the scheme.
As part of transition to the scheme, my GSTIN was migrated to the QRMP scheme for the Quarter Jan-Mar 2021. Do I need to again opt for the scheme for next quarter(s)?
No, once you have opted for QRMP scheme or have been assigned to QRMP scheme by the GST system, the same will continue for subsequent quarters (unless you want to opt out of the scheme or in case the aggregate turnover for current FY exceeds ₹ 5 Crore during a quarter).
I have opted for the QRMP scheme. Will I now be required to file both Form GSTR-1 and Form GSTR-3B on quarterly frequency?
Yes, if you opt for QRMP scheme, both Form GSTR-1 and Form GSTR-3B will be required to be filed at quarterly frequency. However, Payment needs to be made every month, for tax dues on monthly basis through a challan.
I am a new registered taxpayer; will I be able to opt for the QRMP scheme?
Yes, new registered taxpayer whose AATO is up to ₹ 5 Crores can opt for the QRMP scheme based on the following conditions:
1. The registration is granted on any date during the first month of a quarter will be able to opt for QRMP scheme from the beginning itself.
For example, a person granted registration upto 31st January, 2021, will be able to opt for QRMP Scheme from the quarter Jan-Mar, 2021 itself by 31st January, 2021.
2. If, however, the registration is granted on any of the dates during latter 02 months of a quarter, they will be able to opt for QRMP scheme only from next quarter onwards.
For example, a person granted registration on or after 1st February, 2021, will be able to opt for QRMP Scheme only from Quarter Apr-June, 2021 onwards and will have to file Form GSTR-1 and Form GSTR-3B returns monthly, for the months of February and March, 2021.
Whether it is required to exercise the option every quarter / year?
No, registered persons are not required to exercise the option every quarter. Where such option has been exercised once, they will continue to furnish the return as per the selected option for future tax periods, unless they revise the said option or their AATO exceeds ₹ 5 Crore.
If a tax payer has opted for QRMP scheme and his AATO exceeds ₹ 5 Crores, then will the scheme be valid?
No, in case the AATO of a taxpayer exceeds the limit of ₹ 5 Crores, the tax payer will not be eligible for the QRMP scheme.
B. User Manual on change in frequency of GSTR-1 / GSTR-3B
To change or select filing frequency of Form GSTR-1 and Form GSTR-3B as per the Quarterly Return and Monthly Payments (QRMP) scheme, perform following steps:
1. Access the www.gst.gov.in URL. The GST Home page is displayed. Login to the GST Portal with valid credentials. Click the Services > Returns > Opt-in for Quarterly Returnoption.
2. The Opt-in for Quarterly Return page is displayed. From the Financial Year drop-down list select the year for which you want to change the filing frequency and click the SEARCHbutton.
3. The following details are displayed on the screen.
• Quarter: Lists the four quarters of the selected financial year.
• Selected Frequency: Displays the option of Monthly and Quarterly that can be selected for the quarter. The Quarter which is open for selection is highlighted in green with SAVEbutton and the quarters which are not available for selection is highlighted in grey. For FY 2020-21 only one quarter will be open for selection and the remaining quarters will not be open.
• Action: Displays the SAVE button against the quarter for which the selection is applicable.
• Selection available from: Displays specific dates of the quarter during which the selection is made available from.
• Applicable return due dates for Form GSTR-1 and Form GSTR-3B forms: Displays the return due dates applicable for month 1, month 2 and month 3 of a quarter.
Note:
• To perform any task in the return’s dashboard, for example, to refer to Form GSTR-1 or Form GSTR-3B, you can click CONTINUE TO RETURNS DASHBOARD button.
• The Annual Aggregate Turnover (AATO) of the taxpayer in the previous financial year is displayed. Click the 
icon to know more about it.
• You can click the Advisory button to view the advisory related to QRMP scheme in a PDF format.
• You can click the Help button to view the Help related to this page.
4. To change the filing frequency to Monthly or Quarterly, select the radio button corresponding to the quarter and click the SAVE button, to save the preference.
Note: For taxpayers whose Aggregate Annual Turnover (AATO) is greater than ₹5 Cr., the filing preference will be monthly only, and no option is provided to opt for quarterly return filing.
5. A confirmation message is displayed on the screen. Click the OK button.
Note: Below screenshot is displayed when the taxpayer selects the filing frequency as Quarterly.
Note: Below screenshot is displayed when the taxpayer selects the filing frequency as Monthly.
6. A success message is displayed that confirms successful change of profile to the selected filing frequency. Click the OK button.
7. Clicking the OK button displays the Opt-in for Quarterly Return page. The screen displays, the filing frequency has been set and the SAVE button is disabled.
Note: Once the Taxpayer opts in or opts out of the QRMP scheme, an Email and SMS is sent to the Primary Authorized Signatory of the taxpayer
8. Click the CONTINUE TO RETURNS DASHBOARD button to go to the returns page.
Source: GST Portal
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