https://www.taxtmi.com/news?id=23756 The guidance explains that under the QRMP scheme taxpayers below the turnover threshold can opt for quarterly filing of Form GSTR-1 and GSTR-3B while paying tax monthly via a challan in Form GST PMT-06; the optional Invoice Furnishing Facility under Rule 59(2) allows furnishing outward invoice details in the first two months of a quarter to enable recipients to claim input tax credit, with each monthly IFF expiring after its due date in the following month. en-us Sat, 20 Feb 2021 14:25:47 +0530 Sat, 20 Feb 2021 14:25:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/news?id=23756 The guidance explains that under the QRMP scheme taxpayers below the turnover threshold can opt for quarterly filing of Form GSTR-1 and GSTR-3B while paying tax monthly via a challan in Form GST PMT-06; the optional Invoice Furnishing Facility under Rule 59(2) allows furnishing outward invoice details in the first two months of a quarter to enable recipients to claim input tax credit, with each monthly IFF expiring after its due date in the following month. News - Sat, 20 Feb 2021 14:25:47 +0530 https://www.taxtmi.com/news?id=23756