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    <title>Frequently asked questions on QRMP scheme</title>
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    <description>The QRMP scheme allows eligible small taxpayers to file GSTR-1 and GSTR-3B quarterly while paying taxes monthly. Eligibility and frequency are auto-assigned based on aggregate turnover declared in prior GSTR-3B filings and filing timeliness; taxpayers may opt in or out within prescribed selection windows. Payments in the first two months can be made via a system-generated Fixed Sum Method (35% challan) or by Self-Assessment through Form GST PMT-06; IFF is an optional facility to furnish outward supplies early for recipients to claim ITC, and the system auto-populates draft quarterly GSTR-3B and GSTR-2B.</description>
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