https://www.taxtmi.com/circulars?id=64531 The QRMP scheme allows registered persons below the aggregate turnover threshold to file FORM GSTR-3B quarterly while making monthly tax payments for the first two months by either a system-derived fixed sum challan or by self-assessment in FORM GST PMT-06. Eligibility is GSTIN-wise, based on prior year turnover recorded on the portal, and loss of eligibility during a quarter takes effect from the next quarter. Optional Invoice Furnishing Facility permits selected invoice reporting in the first two months to reflect in recipient GSTR-2B; quarterly GSTR-1 and GSTR-3B filing obligations and interest and late fee rules apply as specified. en-us Tue, 10 Nov 2020 00:00:00 +0530 Wed, 11 Nov 2020 13:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=64531 The QRMP scheme allows registered persons below the aggregate turnover threshold to file FORM GSTR-3B quarterly while making monthly tax payments for the first two months by either a system-derived fixed sum challan or by self-assessment in FORM GST PMT-06. Eligibility is GSTIN-wise, based on prior year turnover recorded on the portal, and loss of eligibility during a quarter takes effect from the next quarter. Optional Invoice Furnishing Facility permits selected invoice reporting in the first two months to reflect in recipient GSTR-2B; quarterly GSTR-1 and GSTR-3B filing obligations and interest and late fee rules apply as specified. Circulars GST Tue, 10 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/circulars?id=64531