https://www.taxtmi.com/article/detailed?id=9830 The QRMP scheme allows eligible small GST taxpayers to file GSTR-1 and GSTR-3B quarterly while making monthly tax payments, with eligibility set by PAN level turnover as reflected in prior GSTR-3B filings. Payments in the first two months may be made via the Fixed Sum Method-using a system generated challan based on prior cash payments-or the Self Assessment Method; IFF is optional for early transmission of invoice details to facilitate recipient ITC. The portal provides draft quarterly GSTR-3B auto-populated from GSTR-1 and any IFF entries, and frequency selection is subject to prescribed timelines. en-us Tue, 08 Jun 2021 09:14:50 +0530 Tue, 08 Jun 2021 09:14:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9830 The QRMP scheme allows eligible small GST taxpayers to file GSTR-1 and GSTR-3B quarterly while making monthly tax payments, with eligibility set by PAN level turnover as reflected in prior GSTR-3B filings. Payments in the first two months may be made via the Fixed Sum Method-using a system generated challan based on prior cash payments-or the Self Assessment Method; IFF is optional for early transmission of invoice details to facilitate recipient ITC. The portal provides draft quarterly GSTR-3B auto-populated from GSTR-1 and any IFF entries, and frequency selection is subject to prescribed timelines. Articles Goods and Services Tax - GST Tue, 08 Jun 2021 09:14:50 +0530 https://www.taxtmi.com/article/detailed?id=9830