Page 12 - Ch14 _RETURNS

3) Ü A registered person intending to opt for QRMP scheme for any quarter shall indicate his

preference for furnishing of return on a quarterly basis from 1st day of the 2nd month of the
preceding quarter till the last day of the 1st month of the quarter for which the option is being
exercised.
Ü Example:- A registered person intending to opt for QRMP scheme for the quarter 'July to
September' can exercise his option from 1st May to 31st July.

Ü However, where such option has been exercised once, the said registered person shall continue to
furnish the return on a quarterly basis for future tax periods, unless he–
a) becomes ineligible for this scheme as per the conditions & restrictions notified in this regard or
b) opts for furnishing of return on a monthly basis, electronically, on the common portal.

4) Conditions and restrictions of QRMP scheme:
Ü Aggregate annual turnover (PAN based) is up to ₹ 5 crore in the preceding financial year.
Ü Registered person has furnished the return for the preceding month, as due on the date of
exercising such option.

Ü Registered person is not required to exercise the option every quarter.

CCP 14.05.14.00
Answer the following questions:

1) What is the Due date for filing return & due dates of payment in case of a taxpayer opting for QRMP
scheme?
2) Sangam Ltd., obtains registration for paying taxes under section 9 of CGST Act. He asked his tax
manager to pay taxes on quarterly basis. However, Sangam Ltd.'s tax manager advised the Company

to pay taxes on monthly basis. You are required to examine the validity of the advice given by tax
manager? [CA IPC MTP 2018]
Answer:-

1) Due date of Filing return:-
Ü Under QRMP scheme, a registered person is required to furnish GSTR-3B on quarterly basis on or
before 22nd or 24th (depending upon the principal place of business of such registered person) of
the month succeeding the quarter for which return is furnished.
Due dates of Payment:- Every registered person opting for QRMP Scheme shall pay the tax due-

i) for each of the first 2 months of the quarter: by 25th day of the month succeeding such month in
Form GST PMT-06 &
ii) for 3rd month of quarter:- on or before the due date of filing return in GSTR -3B i.e. before 22nd
or 24th of succeeding month, as the case may be, in Form GST PMT-06.

Authors note (Not part of answer):
Students need not to remember the states only can write the due dates ie 22nd & 24th of
the month succeeding such quarter
Legal Provision:-
2)
Ü If Registered person is not availing QRMP Scheme, then tax is payable on monthly basis within
20th of subsequent month.
Ü If Registered person is opting for QRMP Scheme, then tax is payable on monthly basis but Return is
to be filed on Quarterly basis (payment to be made by 25th of next month for 1st 2 month and
within due date of Return for 3rd month).

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