To change or select filing frequency of Form GSTR-1 and Form GSTR-3B as per the Quarterly Return and Monthly Payments (QRMP) scheme, perform following steps:
1. Access the www.gst.gov.in URL. The GST Home page is displayed. Login to the GST Portal with valid credentials. Click the Services > Returns > Opt-in for Quarterly Return option.
2. The Opt-in for Quarterly Return page is displayed. From the Financial Year drop-down list select the year for which you want to change the filing frequency and click the SEARCH button.
3. The following details are displayed on the screen.
• Quarter: Lists the four quarters of the selected financial year.
• Selected Frequency: Displays the option of Monthly and Quarterly that can be selected for the quarter. The Quarter which is open for selection is highlighted in green with SAVE button and the quarters which are not available for selection is highlighted in grey. For FY 2020-21 only one quarter will be open for selection and the remaining quarters will not be open.
• Action: Displays the SAVE button against the quarter for which the selection is applicable.
• Selection available from: Displays specific dates of the quarter during which the selection is made available from.
• Applicable return due dates for Form GSTR-1 and Form GSTR-3B forms: Displays the return due dates applicable for month 1, month 2 and month 3 of a quarter.
• To perform any task in the return’s dashboard, for example, to refer to Form GSTR-1 or Form GSTR-3B, you can click CONTINUE TO RETURNS DASHBOARD button.
• The Annual Aggregate Turnover (AATO) of the taxpayer in the previous financial year is displayed. Click the icon to know more about it.
• You can click the Advisory button to view the advisory related to QRMP scheme in a PDF format.
• You can click the Help button to view the Help related to this page.
4. To change the filing frequency to Monthly or Quarterly, select the radio button corresponding to the quarter and click the SAVE button, to save the preference.
Note: For taxpayers whose Aggregate Annual Turnover (AATO) is greater than ₹5 Cr., the filing preference will be monthly only, and no option is provided to opt for quarterly return filing.
5. A confirmation message is displayed on the screen. Click the OK button.
Note: Below screenshot is displayed when the taxpayer selects the filing frequency as Quarterly.
Note: Below screenshot is displayed when the taxpayer selects the filing frequency as Monthly.
6. A success message is displayed that confirms successful change of profile to the selected filing frequency. Click the OK button.
7. Clicking the OK button displays the Opt-in for Quarterly Return page. The screen displays, the filing frequency has been set and the SAVE button is disabled.
Note: Once the Taxpayer opts in or opts out of the QRMP scheme, an Email and SMS is sent to the Primary Authorized Signatory of the taxpayer
8. Click the CONTINUE TO RETURNS DASHBOARD button to go to the returns page.