5 New Functionalities for QRMP Scheme Taxpayers

GST portal has introduced certain new functionalities pertaining to the GST Return module for QRMP Scheme taxpayers. So, in this blog, we will cover all these new functionalities that have been introduced by the GST portal related to GST Returns for QRMP Scheme Taxpayers.

5 New Functionalities for QRMP Scheme Taxpayers

S.No.	Form/ Functionality	New Functionality for QRMP Scheme Taxpayers
1	Form GSTR-2B Auto-Generation for QRMP scheme Taxpayer)	Taxpayers would now be able to see and download their Quarterly Form GSTR-2B, for Jan-March, 2021 quarter, by tapping on Auto-drafted ITC articulation for the quarter on 14th April 2021, by choosing the most recent month of the quarter (M3).
2	Matching Offline Tool for the QRMP scheme taxpayers	The Matching Offline Tool has been updated and now taxpayers under QRMP Scheme can likewise utilize it. Form GSTR-2B JSON record can be utilized for matching details, as accessible with them in their purchase register, utilizing the refreshed Matching Offline Tool. In the Matching tool dashboard page, an alternative to choose the quarter has been given and in the buy register, quarters Apr-Jun, Jul-Sep, Oct-Dec and Jan-Mar have been added as the expense periods.
3	Auto-population of ITC in GSTR-3B for QRMP Scheme taxpayers	Under QRMP Scheme ITC accessible and ITC to be reversed amount will be auto-populated in GSTR-3B Table-4 of the taxpayers, from their auto-generated quarterly GSTR-2B. On the GSTR-3B dashboard page, an additional button has been assigned ‘System Generated GSTR-3B’, by clicking which a taxpayer download GSTR-3B in PDF format. Taxpayers registered under the QRMP plan can alter the auto-drafted values according to their records and save the refreshed details in their Form GSTR-3B. The system will show a warning pop-up if ITC accessible is above 105%. But the system won’t stop the furnishing of Form GSTR-3B in these cases.
4	Auto-population of liability in GSTR-3B for QRMP Scheme taxpayers	Liability in Table-3 of Form GSTR-3B (with the exception of 3.1(d)), for the taxpayers under QRMP Scheme, will currently be auto-populated based on Filed quarterly Form GSTR-1 (of Month 3) and Filed IFF (of Month 1 and 2). It shall be noted that the data saved/submitted in Form GSTR-1 or in IFF, won’t be auto-populated as Liability, in Table-3 of Form GSTR 3B. New Functionalities made accessible for Taxpayers on GST Portal in February 2021.
5	Form GSTR-11 Generation based on Form GSTR-1/5	UIN holders are needed to document inward supply details in their Form GSTR-11. Presently their Form GSTR-11 will be created based on Form GSTR-1 and Form GSTR-5, documented by their provider taxpayers. This will work with UIN holders in furnishing their refund claims.