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    <title>Quarterly Return Monthly Payment Scheme</title>
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    <description>The QRMP Scheme allows registered persons with aggregate turnover up to five crore rupees to file FORM GSTR-3B quarterly while making monthly tax payments for the first two months of each quarter. Eligible taxpayers may use the Invoice Furnishing Facility to report selected invoices in the first two months, and must deposit monthly tax by the 25th day of the next month using either the Fixed Sum Method (portal pre-filled amount based on prior cash tax) or the Self Assessment Method. Deposits are adjusted against the quarterly GSTR-3B; interest and late fee rules apply as specified.</description>
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    <pubDate>Tue, 12 Jan 2021 00:00:00 +0530</pubDate>
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      <title>Quarterly Return Monthly Payment Scheme</title>
      <link>https://www.taxtmi.com/circulars?id=64646</link>
      <description>The QRMP Scheme allows registered persons with aggregate turnover up to five crore rupees to file FORM GSTR-3B quarterly while making monthly tax payments for the first two months of each quarter. Eligible taxpayers may use the Invoice Furnishing Facility to report selected invoices in the first two months, and must deposit monthly tax by the 25th day of the next month using either the Fixed Sum Method (portal pre-filled amount based on prior cash tax) or the Self Assessment Method. Deposits are adjusted against the quarterly GSTR-3B; interest and late fee rules apply as specified.</description>
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      <pubDate>Tue, 12 Jan 2021 00:00:00 +0530</pubDate>
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