<h1>QRMP Scheme Tax Payment Options: Choose Fixed Sum or Self-Assessment Method for Quarterly Returns.</h1> From January 1, 2021, taxpayers under the QRMP Scheme have two options for tax payment for the first two months of a quarter: the Fixed Sum Method or the Self-Assessment Method. The Fixed Sum Method allows generating a pre-filled challan in Form GST PMT-06, based on past records, with a 35% calculation based on previous payments. For January and February 2021, the challan reflects 100% of December's tax liability due to prior monthly filings. From April 2021, the standard 35% calculation applies. No deposit is required if the Electronic Cash or Credit Ledger balance covers the tax due or if there is no tax liability.