<h1>QRMP Scheme Eases Tax Compliance for Small Businesses with Up to Rs. 5 Crore Turnover; Quarterly Filing, Monthly Payments Allowed.</h1> The Quarterly Return, Monthly Payment of Taxes (QRMP) Scheme simplifies compliance for small taxpayers with a turnover up to Rs. 5 crore, allowing quarterly filing of GSTR-1 and GSTR-3B and monthly tax payments via FORM GST PMT-06. The system automatically assigns quarterly filing, but taxpayers can opt out if needed. The Invoice Furnishing Facility (IFF) is optional for passing input tax credit in the first two months of a quarter. Payment can be made using a fixed sum or self-assessment method. Changes in filing frequency must adhere to specific timelines, and taxpayers can revert to monthly filing if desired.