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Quarterly Filing of GSTR-3B for Small Taxpayers

Updated on:  

08 min read

The CBIC has released a notification allowing small taxpayers to opt for quarterly filing of GSTR-3B. Small taxpayers are those taxpayers with a turnover of up to Rs.5 crore in the previous financial year and opted for the QRMP scheme. The quarterly filing option is available from 1st January 2021 and the January-March 2021 quarter onwards.

Latest Updates on QRMP scheme under GST

28th May 2021
At the 43rd GST Council meeting, the following was announced:
(1) The time limit to furnish B2B supplies on the IFF (optional facility for the taxpayers opting into the QRMP scheme), for May 2021 has been extended from 13th June to 28th June 2021.
(2) For any delayed submission of PMT-06 for April 2021 and May 2021, interest relief has been provided as follows:
(i) For April 2021, No interest is charged for delayed submission up to 9th June, whereas 9% of reduced interest is charged between 10th June and 9th July, and 18% of interest is charged thereafter.
(ii) For May 2021, No interest is charged for delayed submission up to 10th July, whereas 9% of reduced interest is charged between 11th and 25th July, and 18% of interest is charged thereafter.
(3) Quarterly GSTR-3B filing for Jan-Mar 2021 has also got interest and late fee relief as laid down here.

1st May 2021
The time limit to furnish B2B supplies on the IFF (optional facility for the taxpayers opting into the QRMP scheme), for April 2021 has been extended from 13th May to 28th May 2021.

6th January 2021
IFF is LIVE on GST portal. Sorting out the B2B documents for IFF reporting becomes essential to pass tax credits to buyers but may get cumbersome. The GSTN’s advisory stated that the option to upload details in IFF can be used till 13th of the next month. Any invoices left out to be reported can be filed using the IFF in the consequent month IFF or directly on the quarterly Form GSTR-1.

Navigate to Returns > Services > Returns Dashboard > File Returns > Select FY and month > click on the ‘SEARCH’ button to file the IFF forms. For more details about the steps, read our article on ‘Steps to file IFF’.

ClearTax has a host of features to aid you in faster and accurate compliance. Click here to explore.

December 2020
The last date to opt in or out of the QRMP scheme for small GST taxpayers is 31st January 2021 for the quarter of Jan-Mar 2021.

Manner of Opting for Quarterly Filing

A registered person who intends to file his GSTR-3B quarterly should indicate his preference electronically, on the GST portal, from the 1st of the second month of the preceding quarter until the last day of the first month of the quarter for which such option is being exercised. 

For example: If Mr X wishes to file quarterly returns for the quarter of Apr-Jun 2021, he should opt for quarterly filing on the common GST portal between 1st February 2020 and 30th April 2021. Once the registered person has opted for quarterly filing, he will have to continue to furnish his return every quarter for all future tax periods, except in the following situations:

  1. He becomes ineligible for furnishing a quarterly return as per the conditions and restrictions notified in this regard (for example, if his aggregate turnover crosses Rs.5 crore during a quarter, then from the next quarter he will not be able to file quarterly returns).
  2. He opts for furnishing of return every month, electronically, on the GST portal. 

Note: A registered person will not be eligible to opt for furnishing quarterly returns if the last return, which was due on the date of exercising such an option has not been furnished. For example: If the person is opting for quarterly GSTR-3B filing on 1st December 2020, he will need to furnish his GSTR-3B return for October 2020, which would have been the last return due on the date of exercising the quarterly filing option.

Payment of Taxes By Taxpayers Who Have Opted to File GSTR-3B Quarterly

From 1st January 2021, registered persons who have opted to file their GSTR-3B returns quarterly, are required to pay the taxes due monthly by depositing an amount in the electronic cash ledger that is equivalent to: 

  1. 35% of the tax liability that was paid in the previous quarter – in cases where the GSTR-3B has been furnished quarterly. 
  2. 100% of the total tax liability paid for the last month of the immediately preceding quarter – in cases where the return has been furnished monthly. 

The amount needs to be deposited using form GST PMT-06 by the 25th of the following month, for the first and second months of the quarter. There are certain instances where no amount may be required to be deposited, such as –  

a) For the first month of the quarter – where the balance in the electronic cash/credit ledger is adequate for the tax liability of the said month OR where the tax liability is nil. 

b) For the second month of the quarter – where the balance in the electronic cash/credit ledger is adequate for the cumulative tax liability for the first and second months of the quarter OR  where the tax liability is nil. 

Note that a registered person will not be eligible for the said procedures unless he has furnished the return for the complete tax period preceding such month. A complete tax period is a tax period where the said person is registered from the first until the last day of the tax period.

Deemed Monthly/Quarterly Filing of GSTR-3B

In the case of registered persons falling in the categories specified in the table below, who have furnished their GSTR-3B return for October 2020 by 30th November 2020, it shall be deemed that they have opted for monthly or quarterly filing as detailed below-

Sl. No.
Class of Registered PersonsDeemed Option
1Registered persons with an aggregate turnover of up to Rs.1.5 crore, who have furnished Form GSTR-1 quarterly in the current financial yearQuarterly return
2Registered persons with an aggregate turnover of up to Rs.1.5 crore, who have furnished Form GSTR-1 monthly in the current financial year Monthly return
3Registered persons having an aggregate turnover exceeding Rs.1.5 crore and up to Rs.5 crore in the preceding financial year Quarterly return

The taxpayers referred to in the Sl. No. 2 in the above table can change the default option and opt for quarterly GSTR-3B filing between 5th December 2020 and 31st January 2021.

Due Dates to File GSTR-3B

The due dates filing GSTR-3B for quarterly filers has been notified as follows:


GST Registration in States and Union Territories

Due Date
Chhattisgarh, Madhya Pradesh, Gujarat, Dadra and Nagar Haveli, Daman and Diu, Maharashtra, Karnataka, Goa, Lakshadweep, Kerala, Tamil Nadu, Puducherry, Andaman and Nicobar Islands, Telangana and Andhra Pradesh
22nd of the month succeeding such quarter
Jammu and Kashmir, Ladakh, Himachal Pradesh, Punjab, Chandigarh, Uttarakhand, Haryana, Delhi, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Mizoram, Manipur, Tripura, Meghalaya, Assam, West Bengal, Jharkhand and Odisha
24th of the month succeeding such quarter

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