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⚙️ Special Schemes — GST Reference Notes

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1. QRMP — Quarterly Return Monthly Payment Scheme
FeatureQRMP Scheme
EligibilityTurnover ≤ ₹5 crore (previous FY); opt-in via GST portal
GSTR-1 FrequencyQuarterly (by 13th of month after quarter)
GSTR-3B FrequencyQuarterly (by 22nd/24th of month after quarter)
Month 1 & 2 Tax PaymentPMT-06 challan by 25th of the following month
IFFOptional — upload B2B invoices by 13th of month 2 to benefit buyers' GSTR-2B
Who is excludedComposition taxpayers, TDS deductors, ECOs, OIDAR, NRTP
PMT-06 Calculation Options
•35% of last quarter's tax (Fixed Sum Method — easier)
•Self-assessment of current month's tax (more accurate)
ℹ️ Note
If a QRMP taxpayer switches to monthly scheme mid-year, they must file a monthly GSTR-1 and GSTR-3B for all remaining months of the year. Switching back to QRMP is allowed only from the start of the next FY.
2. Composition Scheme
FeatureGoods DealerManufacturerRestaurantService Provider
Turnover Limit≤ ₹1.5 crore (prev FY)≤ ₹1.5 crore≤ ₹1.5 crore≤ ₹50 lakhs
Tax Rate1% of turnover (0.5% CGST + 0.5% SGST)2% of turnover5% of turnover6% of turnover
Can Issue Tax Invoice?NO — only Bill of SupplyNONONO
Can Claim ITC?NONONONO
Can Make Inter-State Supplies?NONONOYES (for services)
File ReturnsCMP-08 (quarterly) + GSTR-4 (annual)SameSameSame
Composition Scheme — Disqualification

A composition taxpayer is automatically disqualified if:

•Turnover exceeds the threshold during the year
•They make inter-state supplies (for goods dealers)
•They supply through an e-commerce operator (goods)
•They supply non-GST goods (alcohol, petrol) as part of business
3. TDS Under GST — GSTR-7
FeatureTDS under GST
Who must deduct?Central / State Government, PSUs, local authorities, agencies notified by the government
When to deduct?Payment to supplier > ₹2.5 lakh (per contract) under a single contract
TDS Rate2% total: 1% CGST + 1% SGST (intra-state) or 2% IGST (inter-state)
Deposit DeadlineBy 10th of the following month
ReturnGSTR-7 — filed by 10th of following month
Certificate to SupplierGSTR-7A (TDS certificate) — auto-generated after GSTR-7 filing
Supplier's ITCTDS credit reflected in supplier's GSTR-2B (Part C1) — claimable as ITC or refund
📌 Example
Delhi Municipal Corporation awards a contract worth ₹10 lakh to Ravi Construction (Delhi, GST registered). On payment of ₹3 lakh, the corporation deducts 2% TDS.
TDS = 2% × ₹3,00,000 = ₹6,000 (₹3,000 CGST + ₹3,000 SGST, as both are in Delhi).
The corporation deposits ₹6,000 and files GSTR-7. Ravi's GSTR-2B shows ₹6,000 TDS credit. Ravi can use this as ITC or claim refund.
4. TCS by E-Commerce Operators — GSTR-8
FeatureTCS under GST (GSTR-8)
Who collects?E-commerce operators (Amazon, Flipkart, Swiggy, Zomato, Meesho, etc.)
What is collected on?Net taxable supplies made by sellers through the platform
TCS Rate1% total: 0.5% CGST + 0.5% SGST (intra-state) or 1% IGST (inter-state)
Deposit DeadlineBy 10th of following month
ReturnGSTR-8 — filed by 10th of following month
Seller's CreditTCS credit in seller's GSTR-2B (Part C2) — claimable as ITC
📌 Example
A seller on Amazon sells goods worth ₹5,00,000 in October. Amazon (as ECO) collects 1% TCS = ₹5,000 (₹2,500 CGST + ₹2,500 SGST for intra-state). Amazon deposits this and files GSTR-8. The seller's GSTR-2B Part C shows ₹5,000 TCS credit, which the seller claims in GSTR-3B.
5. OIDAR — GSTR-5A

OIDAR = Online Information, Database Access and Retrieval Services. Provided by companies outside India to non-registered persons in India (B2C). Examples: Netflix, Spotify, Google Drive, Microsoft 365, Zoom.

FeatureRule
Tax Rate18% IGST (always — no CGST/SGST since supplier is outside India)
ReturnGSTR-5A — filed by 20th of following month
RegistrationMandatory regardless of turnover if supplying to Indian consumers
No ITC available to Indian customerSince customer is unregistered B2C consumer
6. NRTP — GSTR-5

Non-Resident Taxable Person = a foreign entity or individual who occasionally supplies goods or services in India but has no fixed place of business in India.

FeatureRule
GSTIN formatStarts with "07XXXXXX" — no PAN (since foreign entity)
RegistrationTemporary — for the period of operations in India (minimum 90 days, extendable)
ReturnGSTR-5 — monthly (or within 7 days of expiry of registration, whichever is earlier)
TaxPaid in advance at time of registration (estimated tax for the period)
❓ Problem
Suresh is a goods trader in Gujarat with turnover ₹80 lakhs. He wants to join Composition Scheme. He has inter-state customers in Rajasthan and Maharashtra. Can he join? What is his tax rate?
✅ Solution
NO — Suresh CANNOT join Composition Scheme for inter-state goods supply. Composition dealers (for goods) cannot make inter-state taxable supplies. If Suresh has any inter-state customers (even for a single invoice), he is ineligible. He must remain in the regular GST scheme. If he shifts entirely to intra-state supplies and his turnover is ≤ ₹1.5 crore, he can then opt for Composition from the next FY.
❓ Problem
A government department awards a ₹2 lakh contract to a consultant. Must they deduct GST-TDS?
✅ Solution
NO. GST-TDS is mandatory only when the contract value exceeds ₹2.5 lakhs per contract. Since this contract is ₹2 lakhs (below the ₹2.5 lakh threshold), no TDS needs to be deducted. The consultant is paid the full ₹2 lakhs + applicable GST.
✏️ MCQ Practice — 50 Questions
1.QRMP stands for:
(A) Quarterly Return Monthly Payment (B) Quarterly Returns for Micro Proprietors (C) Quarterly Returns and Monthly Provisional (D) Quarterly Review of Monthly Payments
2.Eligibility for QRMP scheme: taxpayers with previous FY turnover up to:
(A) ₹2 crore (B) ₹5 crore (C) ₹10 crore (D) ₹20 crore
3.Under QRMP, GSTR-1 is filed:
(A) Monthly (B) Quarterly by 13th of the month after the quarter (C) Half-yearly (D) Annually
4.Under QRMP, GSTR-3B is filed:
(A) Monthly by 20th (B) Quarterly by 22nd/24th of the month after the quarter (C) Half-yearly (D) Annual only
5.IFF (Invoice Furnishing Facility) allows QRMP taxpayers to upload invoices in:
(A) Month 1, 2, and 3 of the quarter (B) Only Month 1 and 2 (not Month 3 — Month 3 goes in GSTR-1) (C) Month 3 only (D) Any month they choose
6.PMT-06 due date for QRMP taxpayers is:
(A) 10th of the following month (B) 20th of the following month (C) 25th of the following month (D) 13th of the following month
7.The Fixed Sum Method for PMT-06 payment uses:
(A) 100% of last quarter's tax (B) 35% of net cash tax paid in last filed quarterly GSTR-3B (C) Average of last 3 months' tax (D) 50% of estimated current month's tax
8.Which taxpayer categories are EXCLUDED from QRMP?
(A) Regular monthly GSTR-1 filers (B) Composition, TDS deductors, ECO operators, OIDAR, and NRTP taxpayers (C) Exporters (D) New registrants
9.Composition Scheme turnover limit for goods dealers and manufacturers is:
(A) ₹50 lakhs (B) ₹75 lakhs (C) ₹1.5 crore (D) ₹2 crore
10.Composition Scheme turnover limit for service providers (other than restaurants) is:
(A) ₹75 lakhs (B) ₹1 crore (C) ₹1.5 crore (D) ₹50 lakhs
11.Composition dealer tax rate for goods trader is:
(A) 0.5% CGST + 0.5% SGST = 1% (B) 1% CGST + 1% SGST = 2% (C) 2.5% CGST + 2.5% SGST = 5% (D) 3% CGST + 3% SGST = 6%
12.Composition dealer tax rate for manufacturer is:
(A) 0.5% CGST + 0.5% SGST = 1% (B) 1% CGST + 1% SGST = 2% (C) 2.5% CGST + 2.5% SGST = 5% (D) Same as goods trader (1%)
13.Composition dealer tax rate for restaurant services is:
(A) 1% (B) 2% (C) 5% (2.5% CGST + 2.5% SGST) (D) 6%
14.Composition dealer tax rate for service providers is:
(A) 2% (B) 5% (C) 6% (3% CGST + 3% SGST) (D) 12%
15.A composition dealer CANNOT:
(A) Sell intra-state (B) Collect GST from customers or issue tax invoices — only Bill of Supply (C) Have multiple GSTINs (D) File returns quarterly
16.Composition dealer files quarterly return in form:
(A) GSTR-1 (B) GSTR-3B (C) CMP-08 (statement-cum-challan) (D) GSTR-4
17.CMP-08 due date is:
(A) 10th of the month after the quarter (B) 13th of the month after the quarter (C) 18th of the month after the quarter (D) 20th of the month after the quarter
18.Annual return for composition dealers is in form:
(A) GSTR-9 (B) GSTR-9A (C) GSTR-4 (D) GSTR-9C
19.GSTR-4 (annual for composition) is due on:
(A) 31 December (B) 31 March (C) 30 April (D) 30 June
20.TDS under GST applies when contract value with a government entity exceeds:
(A) ₹1 lakh (B) ₹2.5 lakhs (C) ₹5 lakhs (D) ₹10 lakhs
21.TDS rate under GST is:
(A) 1% (0.5% CGST + 0.5% SGST) (B) 2% (1% CGST + 1% SGST or 2% IGST) (C) 5% (D) 10%
22.TDS deductors file which return?
(A) GSTR-1 (B) GSTR-7 — by 10th of the following month (C) GSTR-3B (D) GSTR-9
23.TDS certificate (GSTR-7A) is issued by:
(A) The supplier (B) The deductor to the supplier (C) GSTN automatically (D) The GST officer
24.TCS (Tax Collected at Source) under GST is collected by:
(A) Government departments (B) Banks (C) E-commerce operators from suppliers selling on their platform (D) Composition dealers
25.TCS rate under GST is:
(A) 0.5% CGST + 0.5% SGST = 1% (or 1% IGST) (B) 1% CGST + 1% SGST = 2% (C) 2% flat (D) 5%
26.TCS collected by e-commerce operators must be deposited by:
(A) 20th of following month (B) 10th of following month (via GSTR-8) (C) 25th (D) 30th
27.GSTR-8 is filed by:
(A) TDS deductors (B) E-commerce operators (TCS deductors) (C) Composition dealers (D) Exporters
28.OIDAR stands for:
(A) Online Information, Data Access, and Reporting (B) Online Information and Database Access or Retrieval (C) Outward Import of Data Allocation and Revenue (D) Overseas International Digital Asset Registry
29.OIDAR service providers from outside India pay GST at:
(A) 5% (B) 12% (C) 18% IGST (D) 28%
30.OIDAR service providers file which return?
(A) GSTR-1 (B) GSTR-5A — by 20th of the following month (C) GSTR-3B (D) GSTR-7
31.NRTP stands for:
(A) Non-Resident Tax Professional (B) Non-Resident Taxable Person (C) New Registered Taxpayer Portal (D) National Revenue Tax Programme
32.NRTP files which return?
(A) GSTR-1 (B) GSTR-3B (C) GSTR-5 — by 20th or 7 days before registration expiry (whichever is earlier) (D) GSTR-9
33.NRTP GSTIN format starts with:
(A) State code 99 (B) 07 (Delhi) (C) The NRTP's home country code (D) Same as regular GSTIN
34.Composition scheme is NOT available for which supplier?
(A) Restaurant owner (B) Small manufacturer (C) Any inter-state taxable supplier of goods (D) Trader with ₹80 lakh intra-state turnover
35.A composition dealer who crosses the turnover threshold must:
(A) Continue as composition — turnover applies only to next year (B) Opt out of composition and register as regular taxpayer from the day the threshold is crossed (C) File GSTR-9 only (D) Apply to the officer for extension
36.The opt-in for QRMP scheme must be done by:
(A) Any time during the quarter (B) Between 1st and 31st of the first month of the next quarter (January 31, April 30, etc.) (C) Before GSTR-1 filing of the quarter (D) Only at the start of the financial year
37.GSTR-4A is the inward supply view for:
(A) Regular taxpayers (B) Composition taxpayers — auto-drafted from supplier GSTR-1 (read-only) (C) TDS deductors (D) Exporters
38.IFF (Invoice Furnishing Facility) deadline is:
(A) 10th of Month 2 of the quarter (B) 13th of Month 1 and Month 2 of the quarter (C) 20th of Month 2 (D) 25th of Month 3
39.PMT-06 cannot be filed by which taxpayer?
(A) QRMP taxpayer who opted monthly self-assessment (B) A regular monthly GSTR-3B filer (not on QRMP) (C) A composition dealer (D) All of the above — PMT-06 is only for QRMP taxpayers
40.If QRMP taxpayer does NOT pay PMT-06 for months 1 and 2, they:
(A) Face cancellation (B) Must pay the full quarter's tax (including months 1, 2, and 3) in GSTR-3B with interest for delayed months (C) Pay only month 3 tax (D) Are exempt from interest if GSTR-3B is filed on time
41.QRMP scheme option "Monthly" within the QRMP portal means:
(A) The taxpayer is on the monthly scheme (not QRMP) (B) QRMP taxpayer uses the Self-Assessment Method for PMT-06 each month (C) Monthly IFF is mandatory (D) GSTR-3B is monthly
42.Which type of GST registration is for government departments making deductions at source?
(A) Composition registration (B) Regular registration (C) TDS deductor registration (with TDS-specific GSTIN) (D) QRMP registration
43.Which return is filed quarterly under Composition Scheme for tax payment?
(A) GSTR-1 (B) CMP-08 (C) GSTR-3B (D) GSTR-4
44.Composition dealer cannot claim ITC. This is because:
(A) ITC is only for exporters (B) Composition dealers pay tax at a flat rate on turnover and are not part of the ITC chain (C) ITC is only for services (D) ITC requires monthly filing which composition dealers don't do
45.E-commerce operators (ECO) like Swiggy are mandated to collect TCS and file:
(A) GSTR-1 and GSTR-3B (B) GSTR-8 monthly by 10th (C) GSTR-7 monthly by 10th (D) Only annual return GSTR-9
46.A food delivery aggregator (ECO) collects TCS from restaurant suppliers. The restaurant supplier's TCS credit appears in:
(A) GSTR-2A only (B) GSTR-2B Part C (TCS credit) after GSTR-8 is filed by ECO (C) Direct credit to Cash Ledger (D) GSTR-9 annually
47.The composition scheme is a simplified compliance scheme primarily designed for:
(A) Large businesses with complex supply chains (B) Small businesses — lower compliance burden, lower tax rate, less record-keeping (C) Export-focused businesses (D) Government contractors
48.In IndIaTaxSim, which business flag activates the GSTR-8 (TCS/ECO) return filing module?
(A) is_tds_deductor (B) is_eco_operator (C) is_nrtp (D) is_oidar
49.In IndIaTaxSim, which business flag activates GSTR-5A (OIDAR) filing?
(A) is_eco_operator (B) is_nrtp (C) is_oidar (D) is_tds_deductor
50.Which scheme allows traders to pay 1% GST on turnover and eliminates the need for detailed record-keeping of tax on each sale?
(A) QRMP scheme (B) Composition scheme — pays flat rate, issues Bill of Supply, no ITC (C) Zero-rating for exports (D) SEZ scheme
Answer Key
1–A 2–B 3–B 4–B 5–B 6–C 7–B 8–B 9–C 10–D 11–A 12–B 13–C 14–C 15–B 16–C 17–C 18–C 19–C 20–B 21–B 22–B 23–B 24–C 25–A 26–B 27–B 28–B 29–C 30–B 31–B 32–C 33–A 34–C 35–B 36–B 37–B 38–B 39–D 40–B 41–B 42–C 43–B 44–B 45–B 46–B 47–B 48–B 49–C 50–B
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