THE CIRCULAR NO-143/2020-CBEC-20/01/08/2020 -GST-provisions relating to Quarterly Return Monthly Payment Scheme

Circular No. 143/13/2020- GST

CBEC-20/01/08/2020 -GST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs
GST Policy Wing

New Delhi, dated the 10th November, 2020


The Principal Chief Commissioners / Chief Commissioners / Principal Commissioners /
Commissioners of Central Tax (All) / The Principal Director Generals / Director Generals(All)


Subject: Quarterly Return Monthly Payment Scheme – Reg.

As a trade facilitation measure and in order to further ease the process of doing business, the GST Council in its 42nd meeting held on 05.10.2020, had recommended that registered person having aggregate turnover up to five (5) crore rupees may be allowed to furnish return on quarterly basis along with monthly payment of tax, with effect from 01.01.2021. Government has issued following notifications to implement the Scheme of quarterly return filing along with monthly payment of taxes (hereinafter referred to as
“QRMP Scheme/ Scheme”):


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