https://www.taxtmi.com/circulars?id=65371 QRMP permits taxpayers with up to five crore turnover to file quarterly GSTR-3B while making monthly tax deposits for the first two months; eligibility is GSTIN-wise and subject to turnover thresholds and specified opt-in/opt-out windows. Outward supplies are reported quarterly in GSTR-1 with an optional IFF for selected invoices in the first two months. Monthly payment may be by a system Fixed Sum Method (pre-filled PMT-06) or Self-Assessment, deposits reserved to offset quarterly liability on filing GSTR-3B, with interest and late-fee consequences where prescribed. en-us Tue, 06 Apr 2021 00:00:00 +0530 Sat, 29 Jan 2022 13:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=65371 QRMP permits taxpayers with up to five crore turnover to file quarterly GSTR-3B while making monthly tax deposits for the first two months; eligibility is GSTIN-wise and subject to turnover thresholds and specified opt-in/opt-out windows. Outward supplies are reported quarterly in GSTR-1 with an optional IFF for selected invoices in the first two months. Monthly payment may be by a system Fixed Sum Method (pre-filled PMT-06) or Self-Assessment, deposits reserved to offset quarterly liability on filing GSTR-3B, with interest and late-fee consequences where prescribed. Circulars GST - States Tue, 06 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=65371