As per the recent tweet of the Central Board of Indirect Taxes and Customs (CBIC), Know about Quarterly Return and Monthly Payment (QRMP) Scheme for GST Taxpayers:-
Auto Migration of Taxpayers to QRMP Scheme (5th December, 2020)
- In case where Aggregate Annual Turnover (AATO) is up to Rs. 5 Crore
- GSTR-3B for October, 2020 filed on or before 30th November, 2020
- Taxpayers having Aggregate Annual Turnover (AATO) up to Rs. 1.5 Crore and are filling GSTR-1 on monthly basis will not be automatically migrated and have to opt-in for the Scheme
- Automatically migrated taxpayers can opt-out of the Scheme
Source from: https://twitter.com/cbic_india/status/1337008562262831112