https://www.taxtmi.com/circulars?id=69867 Quarterly Return Monthly Payment Scheme permits registered persons with aggregate turnover up to five crore rupees to furnish FORM GSTR-3B quarterly while making monthly tax payments for the first two months of each quarter. Eligibility is determined from the preceding financial year using turnover reflected on the common portal, and a person crossing the turnover limit during a quarter becomes ineligible from the next quarter. The option is exercised on the common portal within the prescribed window, applies GSTIN-wise, and includes default migration arrangements. Quarterly FORM GSTR-1 filing is required, with an optional Invoice Furnishing Facility for selected invoices in the first two months. en-us Tue, 17 Nov 2020 00:00:00 +0530 Fri, 01 May 2026 11:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=69867 Quarterly Return Monthly Payment Scheme permits registered persons with aggregate turnover up to five crore rupees to furnish FORM GSTR-3B quarterly while making monthly tax payments for the first two months of each quarter. Eligibility is determined from the preceding financial year using turnover reflected on the common portal, and a person crossing the turnover limit during a quarter becomes ineligible from the next quarter. The option is exercised on the common portal within the prescribed window, applies GSTIN-wise, and includes default migration arrangements. Quarterly FORM GSTR-1 filing is required, with an optional Invoice Furnishing Facility for selected invoices in the first two months. Circulars GST - States Tue, 17 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/circulars?id=69867