How to make tax payments under QRMP Scheme?

The Central Board of Indirect Taxes & Customs introduced the Quarterly Return Filing and Monthly Payment of Taxes (QRMP) scheme under GST to help small taxpayers whose turnover is less than Rs. 5 crores. The QRMP scheme allows the taxpayers to file GSTR-3B on a quarterly basis and pay tax every month.

Payment of tax

• In the fixed sum method, the 35 Challan can be generated by selecting the Reason For Challan>Monthly Payment for Quarterly Return > 35 Challan which is in turn calculated as per the following situation :
  • 35% of the amount paid as tax from Electronic Cash Ledger in their preceding quarter GSTR 3B return, if it was furnished on a quarterly basis; or
  • 100% of the amount paid as tax from Electronic Cash Ledger in their GSTR 3B return for the last month of the immediately preceding quarter, if it was furnished on monthly basis.
• It is to note that, for the months of Jan and Feb 2021, in Q4 of 2020 21, the auto-populated challan generated under 35% Challan would contain 100% of the tax liability discharged from Electronic Cash Ledger for the month of December 2020 (and not 35%).[Reason: Till December 2020, all taxpayers were filing GSTR 3B returns on a monthly basis.]
• From April 2021 onwards, the pattern as suggested at (a) and (b) would follow.

Refund in QRMP Scheme

Filing of the Refund application by taxpayers under QRMP scheme

• All taxpayers who have opted for or assigned quarterly filing of Form GSTR 3 B in the QRMP scheme, will now be allowed to claim a refund on a quarterly basis only.
• If such taxpayer chooses a period other than Quarterly, while filing a refund application, they will be shown an error message and will not be allowed to proceed with the filing of Refund application on the GST Portal.