Effective Date: With effect from 1st Jan, 2021 through circular no Circular No. 143/13/2020-GST notified notification no 81/2020, 82/2020, 84/2020, 85/2020 – Central Tax dtd 10.11.2020.
Applicability: All registered assessee having turnover up to INR 5 crores in the preceding financial year. Scheme can be availed GSTIN based, i.e. assessee having multiple registrations under same PAN have option to avail the QRMP scheme for one GSTIN and Regular filing for other registration.
Source Taxguru
