Law Wallet Feb'21 English edition

However, you may continue to remain in the QRMP scheme and file both Form GSTR-1 and Form
GSTR-3B at quarterly frequency.

7. From where can I opt in or opt out from the QRMP scheme?
Login to the GST portal using your valid credentials and then navigate to Services > Returns > Opt-
in for Quarterly Return option to opt in or opt out of the QRMP scheme.

8. Can I avail the QRMP scheme at any point of time during a financial year?
You can opt in or opt out of the QRMP scheme as per the timelines mentioned in the table below:

S.No. Quarter of a particular year QRMP Scheme can be opted in or opted out
during
1 Q1 (April – May – June) 1st February’ to 30th April’
2 Q2 (July – August – September) 1st May’ to 31st July’

3 Q3 (October – November – December) 1st August’ to 31st October’

4 Q4 (January – February – March) 1st November’ to 31st January of next year

9. Can a GST Practitioner opt in/ opt out of the QRMP scheme on behalf of taxpayer?
No, a GST practitioner cannot opt in/ opt out of the QRMP scheme on the behalf of taxpayer. A
GST Practitioner can only view details.

10. I have multiple GSTINs on the same PAN in same/different States. Can I opt in for the QRMP
scheme for some specific GSTINs only?
Yes, you may opt for the QRMP Scheme for certain GSTINs and remain out of the scheme for
remaining GSTINs, registered on a common PAN.

Migration of Existing taxpayers to QRMP Scheme

11. Before commencement of QRMP scheme, will the GST system assign the existing taxpayers
to this scheme?
Yes, for the Quarter Jan to Mar 2021, all the registered taxpayers whose Annual Aggregate
Turnover (AATO) in the FY 2019-20 was up to ₹ 5 Crore and has not exceeded ₹ 5 Crore turnover

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in current FY i.e. 2020-21 and have furnished there return in Form GSTR-3B for the month of
October 2020 by 30th November 2020, will be assigned to QRMP scheme by the GST system.

12. What are the rules based on Annual Aggregate Turnover (AATO) by which the existing
taxpayers will be assigned to QRMP Scheme by the GST system?
The existing taxpayers will be migrated to the QRMP scheme, based on the following criteria of
annual aggregate turnover.

S.No. Class of taxpayers with annual aggregate turnover Return option assigned by GST System
(AATO) of

Up to Rs 1.5 Cr. in preceding FY, who have
1 furnished Form GSTR-1 on quarterly basis in Quarterly

current FY

Up to Rs 1.5 Cr. in preceding FY, who have
2 furnished Form GSTR-1 on monthly basis in current Monthly

FY

3 More than Rs 1.5 Cr. and up to Rs 5 Cr. in preceding Quarterly
FY

Changing Profile after Opting for QRMP Scheme

Note: In case your return in Form GSTR-3B for the month of Oct. 2020 is not filed by 30th November
2020, GST Portal will migrate your profile to Monthly Return filing option.

13. Can I change and save my profile for two consecutive quarters in a year?
No, you cannot take actions for two consecutive quarters simultaneously on the GST Portal. At any
given point of time, you can opt in/ opt out for a single quarter only.
Note: The option selected in the current quarter will continue to be the option for the subsequent
quarters also.

14. I have saved Form GSTR-1 for this quarter but filing of Form GSTR-3B return is pending. Can I
opt for the scheme now?
No, you cannot opt for the QRMP scheme, if you have saved any details in Form GSTR-1 for that
particular quarter. You can delete the saved records in Form GSTR-1 and then choose to opt into
the scheme.

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15. As part of transition to the scheme, my GSTIN was migrated to the QRMP scheme for the
Quarter Jan-Mar 2021. Do I need to again opt for the scheme for next quarter(s)?
No, once you have opted for QRMP scheme or have been assigned to QRMP scheme by the GST
system, the same will continue for subsequent quarters (unless you want to opt out of the scheme
or in case the aggregate turnover for current FY exceeds ₹ 5 Crore during a quarter).

16. I have opted for the QRMP scheme. Will I now be required to file both Form GSTR-1 and Form
GSTR-3B on quarterly frequency?
Yes, if you opt for QRMP scheme, both Form GSTR-1 and Form GSTR-3B will be required to be filed
at quarterly frequency. However, Payment needs to be made every month, for tax dues on monthly
basis through a challan.

17. I am a new registered taxpayer; will I be able to opt for the QRMP scheme?
Yes, new registered taxpayer whose AATO is up to ₹ 5 Crores can opt for the QRMP scheme based
on the following conditions:
1. The registration is granted on any date during the first month of a quarter will be able to opt for
QRMP scheme from the beginning itself.
For example, a person granted registration upto 31st January, 2021, will be able to opt for QRMP
Scheme from the quarter Jan-Mar, 2021 itself by 31st January, 2021.
2. If, however, the registration is granted on any of the dates during latter 02 months of a quarter,
they will be able to opt for QRMP scheme only from next quarter onwards.
For example, a person granted registration on or after 1st February, 2021, will be able to opt for
QRMP Scheme only from Quarter Apr-June, 2021 onwards and will have to file Form GSTR-1 and
Form GSTR-3B returns monthly, for the months of February and March, 2021.

18. Whether it is required to exercise the option every quarter / year?
No, registered persons are not required to exercise the option every quarter. Where such option
has been exercised once, they will continue to furnish the return as per the selected option for
future tax periods, unless they revise the said option or their AATO exceeds ₹ 5 Crore.

19. If a tax payer has opted for QRMP scheme and his AATO exceeds ₹ 5 Crores, then will the
scheme be valid?
No, in case the AATO of a taxpayer exceeds the limit of ₹ 5 Crores, the tax payer will not be eligible
for the QRMP scheme.

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FAQ’s

Furnishing Documents in Invoice Furnishing Facility (IFF) under
QRMP Scheme

An Overview

1. What is Invoice Furnishing Facility (IFF)

Invoice Furnishing Facility (IFF) is a facility provided to quarterly taxpayers to file their details of
outward supplies in first two months of the quarter (M1 and M2). The facility will be similar to
FORM GSTR-1 but will allow filing for only following tables:

a. 4A, 4B, 4C, 6B, 6C – B2B Invoices
b. 9B – Credit/ Debit Notes (Registered)
c. 9A – Amended B2B Invoices
d. 9C – Amended Credit/ Debit Notes (Registered)

2. Do I need to compulsorily file my invoice in M1 and M2 of every quarter in the IFF?

No, IFF is an optional facility provided to quarterly taxpayers only.

3. Can I late file my invoice after the 13th of the month?

No, the option to upload details by IFF will end after the 13th of the month. Any invoices
remaining may be filed using the IFF of the subsequent month or in the quarterly Form GSTR.

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4. Will my recipient view these invoices in his Form GSTR- 2A/2B

Yes, all invoices filed by you via IFF will flow in Form GSTR-2A and GSTR-2B of the recipient.

5. Is there any late fee applicable on late filing of IFF?

No, there will be no late fee applicable on late filing of IFF as the taxpayer will not be allowed to
file IFF after the end date.

Pre-requisites

6. What are the pre-requisites for filing IFF?
Pre-requisites for filing IFF are:
a. The taxpayer should be a registered taxpayer as regular or opted in or opted out of

composition.
b. The taxpayer should have a valid User ID and password.
c. The taxpayer should have opted to file GSTR-1 on quarterly frequency.

Login and Navigate to IFF page

7. Where can I view the IFF form to be filled for a month?
To view the IFF form for M1 and M2 of any month, login to GST portal using your valid credentials

and the navigate to Returns > Services > Returns Dashboard.
The File Returns page is displayed. Select the Financial Year & Return Filing Period (Month1 of

a quarter) for which you want to file the return from the drop-down list and click
the SEARCH button. The pending IFF forms for M1 and M2 will get displayed.

8. Will IFF option be available every month?
No, IFF option will be available for month M1 and M2 for every quarter. The option to file such

invoices will expire by the 13th of the next month. For example, the facility for the month of
January will expire by 13th of February.

Enter Details in Various Tables in and Navigate to IFF page

9. Do I have to re-enter the details entered through invoice furnishing facility in the GSTR-1 for
the quarter?

No, once details have been filed in IFF, the same need not be filed again in GSTR-1 for the
quarter.

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10. Does IFF include all the tables that are there in Form GSTR-1/ IFF?
No, IFF includes that only the following tables, in which you are expected to fill details.
a. 4A, 4B, 4C, 6B, 6C - B2B Invoices
b. 9B - Credit / Debit Notes (Registered) - CDNR
c. 9A - Amended B2B Invoice - B2BA
d. 9C - Amended Credit/ Debit Notes (Registered) – CDNRA

11. What happens if I miss the End date of IFF?
Post IFF end date, you will be able to only view or download the IFF form and not Save or Submit

the form. However, submitted IFF can be filed even after IFF end date. Further, you can reset
the details filled and saved before the end date by clicking the RESET button on GSTR-1/ IFF
page.

12. Where can I view the filed IFF forms?
You can view the filed IFF forms under the ‘View Filed returns’ and ‘Track return status’ option.

Reset Function

13. For which all months of a quarter will I be able to delete saved data using the RESET
button?

You can use the RESET button to delete all the saved data for all the return periods, irrespective
of your filing preference or profiles (monthly or quarterly taxpayers).

14. I am not a quarterly profile taxpayer; will I still be able to view and click the RESET button
to delete details?

Yes, the RESET button is available for all the taxpayer profile.

15. I have submitted IFF details, will I still be able to delete the details using RESET button?
No, you cannot delete the submitted IFF details. The RESET button is used to delete only the

saved details and not submitted or filed.

Generate IFF Summary

16. How can I view the summary of details that I entered in different tiles of IFF?
You can click the GENERATE IFF SUMMARY button available at the end of tiles on IFF dashboard

page, to generate and view summary of details entered.

17. How frequently can I generate the summary of details using GENERATE IFF SUMMARY
button?

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The summary is generated by the GST Portal automatically at an interval of every <30 minutes>.
In case you want to see the summary instantly, after you have added the invoices, you can also

generate the summary by clicking the GENERATE IFF SUMMARY button. However, summary
can be generated only at interval of 10 minutes. In case you attempt to generate summary,
earlier than 10 minutes, you will notice an error message on top of the page.

Preview IFF

18. Do I have any option to view details, that I filled in IFF form, before submitting the form?
Yes, you can click the PREVIEW IFF button available at the bottom of the GSTR-1/ IFF page to

view the details that you entered in the IFF form.

Acknowledge and Submit IFF

19. I have filled details in all the relevant tables of IFF for M1, how do I submit the details?
You can submit the details by clicking the SUBMIT button available at the bottom of the GSTR-

1/ IFF page.

20. I have submitted my GSTR-1/ IFF for a month, can I make changes in the form before filing
IFF of that month?

The submit button will freeze the invoices uploaded in the GSTR-1/ IFF for that particular month.
You will be not able to upload any further invoices for that month. In case you have missed
adding any invoice, you can upload those invoices in the next month.

File GSTR-1/ IFF

21. Is filing of GSTR-1/ IFF form is different from filing GSTR-1 or any other return?
No, the filing of GSTR-1/ IFF form is similar to filing any other return form.

22. Which call options can I use to file GSTR-1/ IFF?
You can use either of File with DSC or File with EVC options to file GSTR-1/ IFF form.

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Communication between Recipient and Supplier Taxpayers on GST Portal

A facility of ‘Communication Between Taxpayers’ has been provided on the GST Portal, for
sending a notification by recipient (or supplier) taxpayers to their supplier (or recipient) taxpayers,
regarding missing documents or any shortcomings in the documents or any other issue related to
it. This facility is available to all registered persons, except those registered as TDS, TCS or NRTP.

The main features of this facility are summarized as below:

A. How to use the facility on GST Portal :

Taxpayers can send notification, view notification, send reply and view replies to the notifications
on their dashboard after login.

a. To send notification navigate to - Services > User Services > Communication Between
Taxpayers > and select Compose option.

b. To view any new notification received or any reply received select Inbox (Notification &
Reply Received) option.

c. To view any new notification sent or reply sent select Outbox (Notification & Reply
Sent) option.

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B. How to send a Notification

a. While composing a notification under Send New Notification tab, select the Supplier option
to send notification to a Supplier, otherwise select Recipient.

b. In the Document Details section, select the Action Required by Supplier/ Recipient from the
drop-down list and enter required details.

c. Up to fifty documents can be added in a notification.
d. The sender can also add Remarks (upto 200 Characters) in the box provided for the same.
C. Some other features

a. The counter party taxpayer will receive an e-mail on their registered e-mail address and an
SMS on his registered mobile number for all notifications received.

a. An alert will also be given to Recipient/Supplier on logging into the GST portal.
b. A taxpayer is not allowed to send more than <100 > notifications if he is sending notification

to same GSTIN (counterparty) in same financial year with same tax period. However, he can
send 100 notifications again in the next financial year for same tax period. For example: A
taxpayer has sent 100 notifications in Oct 2020 to the counterparty, now in April 2021 or April
2021 onwards, taxpayer can again send 100 notifications for same tax period to same
counterparty.
c. Recipient can upload the missing documents (not uploaded by supplier in Form GSTR-1)
directly on GST Portal. Supplier will have an option to upload such invoices to Form GSTR-1.
Recipient can add a missing document for previous financial years as well. For example: In
Nov 2020, recipient can upload missing document for any previous financial years like 2019,
2018 etc.
d. The functionality to upload and download the documents will be made available soon.

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Who need to file GSTR-9 (Annual Return)

As per Section 44 of the CGST Act, 2017 (‘Act’) every registered person is required to file the Annual
Return in Form GSTR-9, irrespective of turnover limit on or before 31st December of the following
financial year.

Exception

However, by virtue of notification No. 47/2019 and 77/2020, registered persons have an option to
not to file GSTR-9 if his aggregate turnover does not exceed Rs.2 crores for the F.Y. 2017-18, 18-19
and 19-20.

Here is the brief summary showing when a registered person is required to file GST Annual Return:

Sr. Aggregate Turnover GSTR-9 GSTR-9C

1 Upto Rs. 2 Cr Optional NA

2 Exceeds Rs. 2 Cr but upto Rs. 5 Cr Applicable Not Applicable

3 Exceeds Rs. 5 Cr Applicable Applicable

Let’s see the table wise applicability of GSTR-9:

Table 4A,4B, 4C, 4D, 4E & 4F
Details of advances, inward and outward supplies made during the financial year on
Quwehsitc.hWtahxetishperayMabanledatory or Optional?
Reply: Mandatory

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Table 4I, 4J, 4K, & 4L (credit notes, debit notes, & Amendments)

Details of advances, inward and outward supplies made during the financial
year on which tax is payable.

Quest . Whether Mandatory or Optional with comments?
Reply : Optional to fill these details separately or can be clubbed with Table 4B to 4E

Table 5A, 5B, and 5C

Details of Outward supplies made during the financial year on which tax is
not payable.

Quest. Whether Mandatory or Optional?
Reply : Mandatory

Table 5D, 5E, 5F (exempt, Nil rated & non GST supplies )

Details of Outward supplies made during the financial year on which tax is
not payable

Quest . Whether Mandatory or Optional with comments?
Reply : Optional to fill these details separately or Consolidated information can be disclosed in the

exempted table , i.e., Table no. D.

Table 5H, 5I, 5J, & 5K (credit notes, debit notes, & Amendments)

Details of Outward supplies made during the financial year on which tax is
not payable.

Quest. Whether Mandatory or Optional with comments?
Reply : Optional to fill these details separately or can be clubbed with Table 5A to 5F

Table 6

Details of ITC availed during the financial year

Quest. Whether Mandatory or Optional with comments?

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Reply : For FY 2019-20, ITC of capital goods has to be disclosed separately & have an option to
either report the breakup of the remaining ITC as inputs & input services or report the entire
remaining amount under the “inputs” row only.

Table 7A to7E & Table 7H

Details of ITC Reversed and Ineligible ITC for the financial year

Quest. Whether Mandatory or Optional with comments?
Reply : Option to either fill information on reversals separately in Table 7A to7E or report the entire
amount of reversal under Table 7H only

Table 7F & 7G

Details of ITC Reversed and Ineligible ITC for the financial year

Quest. Whether Mandatory or Optional with comments?
Reply : Reversals on account of TRAN-1 credit (Table 7F) & TRAN-2 (Table 7G) are to be mandatorily
reported

Table 8

Other ITC related information

Quest. Whether Mandatory or Optional with comments?
Reply : For FY 2017-18 &2018-19 : option to upload the details of Table 8A to 8D duly signed, in
PDF format in FORM GSTR-9C (without the CA certification).
However, there is no such option available for FY 2019-20.

Table 9

Details of tax paid as declared in returns filed during the financial year

Quest. Whether Mandatory or Optional?
Reply : Mandatory

Table 10 & 11

Particulars of the transactions for the financial year declared in returns of
the next financial year till the specified period.

Quest. Whether Mandatory or Optional?

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Reply : Mandatory
Table 12 to 18

Particulars of the transactions for the financial year declared in returns of
the next financial year till the specified period, Demand & Refund, HSN
summary etc.

Quest. Whether Mandatory or Optional?
Reply : Optional
Comments:

1. In the Table numbers 4, 5, 6 and 7, the register person shall report the values pertaining to
the financial year only. The value pertaining to the preceding financial year shall not be
reported here.

2. Table No. 8A – For FY 2019-20, the details from FORM GSTR-2A generated as on the 1st
November, 2020 shall be auto-populated in this table.

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Words used in Article with their meaning.

What are ‘CASE LAWS’ and what is their use?
“Case Laws provides the legal points that the Hon’ble Court held and can be used as a reference
for future cases as well.”

1. Administrative Rights
Meaning-“Rights granted by the court to the beneficiary of the Will to use the properties
given to him, as he desires.”

2. Affairs
Meaning-“The director is responsible for the daily management and working of the
company?”

3. Ambiguous
Meaning-“When the information supplied to the court is not clear and court cannot
interpret the meaning from such information.”

4. Ceases
Meaning-“The person is longer the director of the company.”

5. Cognizance
Meaning- “Judge ordered to start case against the accused.”

6. Cohabitation
Meaning- “When husband and wife live together and form sexual relations with each other
romantically.”

7. Destitute
Meaning- “Wife is dependent on her husband for fulfilling her basic needs.”

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8. Estate
Meaning- “All the immovable properties given to the beneficiary of the Will by the
maker of the Will.”

9. Injunction
Meaning- “When the court directs the tenant not to destruct the rented property.”

10.Interregnum
Meaning- “A time period between passing of first motion and second motion given to
husband and wife to cohabit and make their marriage work.”

11.Interim
Meaning- “The order/judgment/application passed which is not final but is passed by the
court during the hearing of the case to grant certain relief.”

12.Irretrievably
Meaning- “When marriage is broken to such an extent that husband and wife cannot live
together and court thinks it better to dissolve the marriage.”

13.Languish
Meaning- “The person who is granted bail, even after the bail is granted, he will not be able
to get out of jail because of not able to provide the required securities.”

14.Oppressive
Meaning- “The conditions imposed by the court to the person who is granted bail must be
such that the person should be able to meet them.”

15.Quantum
Meaning- “The amount of money you will be getting on a monthly basis or as one time
payment from your husband”.

16.Reconciliation
Meaning- “When husband and wife try to make their marriage work by living together
and cohabiting.”

17.Safe Harbor
Meaning- “It is a legal help provided to eliminate liability of the buyer and seller of the
property.”

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18.Successive
Meaning- “Where wife has filed an application for maintenance under different acts, the
application filed under the other acts will be successive applications.”

19.Vocational
Meaning- “Extra classes or training for the children either during vacations or during their
course of study.”

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INCOME TAX FEB’21 CALENDER

S.no Last date / Due Date for Deadline

1 Deposit of Tax deducted/ collected for the month of January 2021 07/02/2021

2 Issue of TDS Certificate for tax deducted under section 194-IA, 14/02/2021
194IB, 194M in the month of December 2020

3 Filing ITRs for A.Y. 2020-21 in case of assesses who got 15/02/2021
their account audited

4 Making declaration under ‘Vivad se Vishwas Scheme’ 28/02/2020

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GST FEB ’21 CALENDER

S.no Last date / Due Date for Deadline
1 Filing of GSTR 7 and GSTR 8. February 10th,
2021
2 Filing of GSTR 1 (Regular/ Monthly Tax Payer) February 11th,
2021
3 Filing of GSTR 6 (ISD). February 13th,
Ending date for filing of IFF (For Jan’ 2021 – QRMP) 2021

4 Filing of GSTR 3B (Regular/ Monthly Tax Payer). February 20th,
Filing of GSTR 5 (Non-Resident Taxable Person). 2021
Filing of GSTR 5A (Non-Resident OIDAR Service Provider).
February 22nd,
5 Filing of GSTR 3B 2021*

6 Filing of GSTR 3B February 24th,
2021**

7 For PMT 06 QRMP scheme (Jan 2021) February 25th,
8 Filing of GSTR 9/9C for F.Y 2019-20 2021

February 28th,
2021

* Due date for filing of GSTR 3B for Taxpayer having turnover upto ₹5 crores in previous financial
year (monthly return) in the state of Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra,

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Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu, and Dadra & Nagar
Haveli, Puducherry, Andaman, and Nicobar Islands, Lakshadweep.
** Due date for filing of GSTR 3B for Taxpayer having turnover upto ₹5 crores in previous financial
year (monthly return) in the state of Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan,
Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura,
Meghalaya, Assam, West Bengal, Jharkhand, Odisha, Jammu and Kashmir, Ladakh, Chandigarh,
Delhi

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