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c) Legal Provision:-

Ü GSTR-3B can be submitted electronically on the common portal, either directly or through a
Facilitation Centre notified by the Commissioner.
Ü Further, a Nil GSTR-3B can be filed through an SMS using the registered mobile number of the
taxpayer& is verified by the registered mobile number-based OTP facility.
Discussion & Conclusion:-

Ü Miss Kashi is required to file Nil GSTR-3B for the month of August through an SMS using her
registered mobile number even though there is no internet facility in her mobile and no Facilitation
Centre notified by the Commissioner.

d) Legal Provision:-
Ü Filing of GST CMP-08 is mandatory for composition supplier, even if there is no business activity
in any particular tax period.
Discussion & Conclusion:-
Ü In this case, Miss Kashi is required to file CMP-08, even if she did not render any taxable supply
during the quarter ending Sept, 20XX.

05. Questions of QRMP Scheme

CCP 14.05.13.00
Explain the following questions on the basis of QRMP scheme
1) Benefits of QRMP Scheme.
2) Eligibility for QRMP scheme under GST? [CA Inter MTP Oct 21]
3) Manner of exercising option of QRMP scheme. [CA Inter May 23 Exam]
4) Conditions and restrictions of QRMP scheme. [CA Inter May 23 Exam]

Answer:-
1) Ü The QRMP Scheme is best suitable for both the Small Tax Payers as well as the Big Tax Payers who

are losing a lot of credits due to non-reflection of invoice entries.
Ü This is because many suppliers are filling GSTR-1 quarterly which eventually saves both time &
money.
Ü Also, as per the Government Perspective, this scheme is expected to reconnect the revenue
leakages and frauds as it would be surely decreasing the fake invoicing and fake input tax credit.
Ü Hence, it can be said that after the successful implementation of this scheme, it would be a win-

win situation for all.
2) Ü Registered persons (other than online information & database access or retrieval (OIDAR) service

supplier located in non-taxable territory and providing such services to a non-taxable online
recipient), whose aggregate turnover is up to ₹ 5 crore in the preceding financial year, and who
have opted to furnish quarterly return under QRMP scheme are eligible for QRMP scheme as the
class of persons who shall furnish a return for every quarter from January, 2021 onwards, and
pay the tax due every month.
Ü Thus, the taxpayers whose aggregate turnover is up to ₹ 5 crore in the preceding financial year are

eligible for QRMP scheme.
Ü For computing aggregate turnover, details furnished in returns for tax periods in the preceding
financial year shall be taken into account.

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