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CA Intermediate · Taxation · Returns

Kaveri Textiles, Surat, has an aggregate turnover of Rs 3.2 crore in the preceding financial year and has opted for the QRMP scheme. For the quarter April-June 2026, it paid tax for April and May using the monthly fixed-sum payment (PMT-06). Which statement about its compliance is correct?

Under the QRMP scheme, a taxpayer files GSTR-3B and GSTR-1 quarterly, pays tax for the first two months by PMT-06, and may optionally upload B2B invoices of those months through the invoice furnishing facility so that recipients can claim credit.

  1. AIt files GSTR-3B monthly and GSTR-1 quarterly
  2. BIt files GSTR-3B quarterly, and may use the invoice furnishing facility (IFF) for B2B supplies of the first two monthsCorrect
  3. CIt files GSTR-1 monthly and GSTR-3B quarterly with no option to use IFF
  4. DIt files neither GSTR-1 nor GSTR-3B, only a quarterly CMP-08

Explanation

Under QRMP, returns GSTR-1 and GSTR-3B are filed quarterly, tax for the first two months is paid through PMT-06, and B2B supplies of the first two months can optionally be uploaded through IFF so recipients get credit. Option A wrongly makes GSTR-3B monthly. CMP-08 belongs to composition taxpayers.

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