Quarterly Return Monthly Payment Scheme allows quarterly GSTR-3B with monthly tax payments, subject to eligibility and payment rules. QRMP permits taxpayers with up to five crore turnover to file quarterly GSTR-3B while making monthly tax deposits for the first two months; eligibility is GSTIN-wise and subject to turnover thresholds and specified opt-in/opt-out windows. Outward supplies are reported quarterly in GSTR-1 with an optional IFF for selected invoices in the first two months. Monthly payment may be by a system Fixed Sum Method (pre-filled PMT-06) or Self-Assessment, deposits reserved to offset quarterly liability on filing GSTR-3B, with interest and late-fee consequences where prescribed.
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Provisions expressly mentioned in the judgment/order text.
Quarterly Return Monthly Payment Scheme allows quarterly GSTR-3B with monthly tax payments, subject to eligibility and payment rules.
QRMP permits taxpayers with up to five crore turnover to file quarterly GSTR-3B while making monthly tax deposits for the first two months; eligibility is GSTIN-wise and subject to turnover thresholds and specified opt-in/opt-out windows. Outward supplies are reported quarterly in GSTR-1 with an optional IFF for selected invoices in the first two months. Monthly payment may be by a system Fixed Sum Method (pre-filled PMT-06) or Self-Assessment, deposits reserved to offset quarterly liability on filing GSTR-3B, with interest and late-fee consequences where prescribed.
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