HC Allows QRMP Exit and Monthly GST Filing Migration
- Blog|News|GST & Customs|
- 2 Min Read
- By Taxmann
- |
- Last Updated on 1 May, 2026
Latest from Taxmann
Case Details: Celebration Blenders & Distilleres (P.) Ltd. vs. Assistant Commissioner of CGST & CX - [2026] 185 taxmann.com 800 (Calcutta)
Judiciary and Counsel Details
- Kausik Chanda, J.
-
Mainak Bose, Sr. Adv., Akshat Agarwal & Ms Doyel Dey, Advs. for the Petitioner.
-
Vipul Kundalia, Sr. Adv., Tapan Bhanja & Anindya Kanan, Advs. for the Respondent.
Facts of the Case
The assessee, a registered person under the CGST Act, had opted into the Quarterly Return Monthly Payment (QRMP) scheme under the CBIC Notification dated 10-11-2020, being eligible on account of its turnover being below Rs 5 crores. It was submitted that the assessee’s aggregate turnover crossed Rs 5 crores in December 2025, thereby mandating an opt-out from the QRMP scheme with effect from the quarter commencing January 2026 and a transition to monthly return filing. The assessee contended that its attempt to opt out through the GST common portal was unsuccessful due to system constraints, and its representations before the GST Grievance Redressal Forum remained pending without resolution. The matter was accordingly placed before the High Court.
High Court Held
The High Court held that the assessee was entitled to be migrated out of the QRMP scheme upon crossing the prescribed turnover threshold, and such entitlement could not be defeated on account of technical limitations of the GST portal. It was held that the statutory scheme under Section 37, Section 39, and Section 146 of the CGST Act, read with the West Bengal GST Act, permits monthly return filing once the eligibility conditions for QRMP cease to exist. The Court observed that procedural constraints or portal incapacity cannot override substantive statutory rights, particularly where the assessee attempted timely action. It further directed the GST authorities and GSTN to carry out necessary backend modifications to enable migration to monthly filing with effect from March 2026. The assessee was also permitted to file returns upon payment of applicable late fee and interest, and was granted liberty to seek a refund.
Disclaimer: The content/information published on the website is only for general information of the user and shall not be construed as legal advice. While the Taxmann has exercised reasonable efforts to ensure the veracity of information/content published, Taxmann shall be under no liability in any manner whatsoever for incorrect information, if any.
Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.
The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:
- The statutory material is obtained only from the authorized and reliable sources
- All the latest developments in the judicial and legislative fields are covered
- Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
- Every content published by Taxmann is complete, accurate and lucid
- All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
- The golden rules of grammar, style and consistency are thoroughly followed
- Font and size that’s easy to read and remain consistent across all imprint and digital publications are applied
Everything on Tax and Corporate Laws of India
To subscribe to our weekly newsletter please log in/register on Taxmann.com
CA | CS | CMA
