QRMP scheme was introduced to make it easy for people so that they could file return i.e. GSTR 3B in a quarterly fashion while paying tax monthly similar to TDS.
Now people/ taxpayer under quarterly scheme are receiving regularly such messages from GST which read as under:
“Dear 27AXXXX32XXGXXB, being a QRMP taxpayer, please make the due tax payment by challan by 25th of the month so as to avoid interest. Ignore, if already paid. GSTN”
Thus, according to above message 25th is the last date to pay tax for QRMP taxpayer and if they don’t pay tax by 25th they might be liable to interest.
Now the question is how will the interest be calculated.
Also, now people are confused as to how they can calculate tax and pay the same and are now finding the monthly method of filing GSTR 3B much useful.
As of now there are two methods of paying tax under QRMP scheme using PMT – 06:
1. Self assessment method.
2. 35% of cash liability paid in the FORM GSTR-3B for the last quarter (fixed sum method).
Both the options of paying tax shall be available under create challan option under payment tab. When you select self assessment method there might be a warning that interest might be charged if incorrect tax is paid under self assessment method and no interest shall be charged under second method.
One more problem that professionals have with the GST website is that they are getting irritated from such messages being sent by GST website to taxpayer wherein the website mention that file a return or pay tax before due date and ignore if already filed.
When a taxpayer receives such messages from website he doubts whether his consultant has filed the return or not and starts calling him which irritates the professionals and many professionals have even mentioned about such harassment to GST website wherein they are asking GST website to send such messages to only those taxpayers who have actually not made compliance and not to each and every taxpayer.
What are your thoughts on same?