https://www.taxtmi.com/circulars?id=67557 Quarterly Return Monthly Payment Scheme allows registered persons with aggregate turnover up to five crore rupees to file FORM GSTR-1 and FORM GSTR-3B quarterly while making monthly tax payments for the first two months via FORM GST PMT-06 by either a portal auto calculated fixed sum (35% of prior quarter cash tax or last month cash tax) or by self assessment, with optional Invoice Furnishing Facility for the first two months; interest and late fee consequences are specified and deposits are adjustable only against the quarter's GSTR 3B liability. en-us Wed, 30 Dec 2020 00:00:00 +0530 Fri, 21 Jun 2024 18:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=67557 Quarterly Return Monthly Payment Scheme allows registered persons with aggregate turnover up to five crore rupees to file FORM GSTR-1 and FORM GSTR-3B quarterly while making monthly tax payments for the first two months via FORM GST PMT-06 by either a portal auto calculated fixed sum (35% of prior quarter cash tax or last month cash tax) or by self assessment, with optional Invoice Furnishing Facility for the first two months; interest and late fee consequences are specified and deposits are adjustable only against the quarter's GSTR 3B liability. Circulars GST - States Wed, 30 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/circulars?id=67557