GST
GSTR-3A for a quarterly QRMP filer
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Facts
For QRMP filers, GSTR-3B is quarterly, so GSTR-3A comes after the quarterly due date passes. Monthly tax payments in PMT-06 are separate.
Provisions and law
- Sec 46, CGST Act 2017A registered person who fails to file a return under Sec 39, 44, 45 or 52 gets a notice to file within 15 days
- Rule 61, CGST Rules 2017GSTR-3B for monthly and quarterly filers
- Circular 129/48/2019-GSTSOP for non-filers: alerts, GSTR-3A after the due date, best judgement assessment in ASMT-13 if still not filed
Analysis
Sec 46 applies to the quarterly return just as to monthly ones. Missing a monthly PMT-06 payment brings interest, while missing the quarterly GSTR-3B brings the notice. Example: quarterly GSTR-3B for July to September due on 22 or 24 October depending on your State; if not filed, GSTR-3A follows.
Conclusion
- Check your quarterly due date by State.
- File the quarterly GSTR-3B with all payments.
- Pay interest on late monthly payments.
- Set reminders for both monthly and quarterly dates.
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