CA Intermediate · Taxation · Returns
Anand Stationers, Jaipur, is a registered person with aggregate turnover of ₹1.2 crore in the preceding financial year and has opted for the QRMP scheme. Which statement is correct under the CGST Act, 2017?
Under QRMP, Anand Stationers files GSTR-3B quarterly, along with quarterly GSTR-1, but must pay tax monthly in the first two months of each quarter using Form PMT-06. The scheme eases return filing frequency, not the monthly payment of tax.
- AIt must file GSTR-1 monthly but may pay tax quarterly
- BIt files GSTR-3B quarterly and pays tax monthly through Form PMT-06 in the first two months of the quarterCorrect
- CIt files GSTR-1 and GSTR-3B both monthly, with tax paid quarterly
- DIt files GSTR-3B quarterly and need not pay any tax in the first two months of the quarter
Explanation
Under the QRMP scheme (available up to ₹5 crore turnover), the taxpayer files GSTR-1 and GSTR-3B quarterly but must pay tax every month for the first two months by PMT-06 challan. So the scheme does not allow deferral of payment. Other options misstate filing or payment frequency.
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