https://www.taxtmi.com/circulars?id=69922 The QRMP Scheme permits eligible registered persons with aggregate turnover up to five crore rupees to furnish GSTR-3B on a quarterly basis while making monthly tax payments for the first two months of each quarter. Registered persons must file quarterly GSTR-1, may use the optional Invoice Furnishing Facility for selected invoices in the first two months, and may discharge monthly tax through either the fixed sum method or the self-assessment method in GST PMT-06. The circular also clarifies quarterly filing, interest for delayed payment, and late fee for delay in furnishing the quarterly return or outward supply details. en-us Mon, 07 Dec 2020 00:00:00 +0530 Tue, 05 May 2026 10:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=69922 The QRMP Scheme permits eligible registered persons with aggregate turnover up to five crore rupees to furnish GSTR-3B on a quarterly basis while making monthly tax payments for the first two months of each quarter. Registered persons must file quarterly GSTR-1, may use the optional Invoice Furnishing Facility for selected invoices in the first two months, and may discharge monthly tax through either the fixed sum method or the self-assessment method in GST PMT-06. The circular also clarifies quarterly filing, interest for delayed payment, and late fee for delay in furnishing the quarterly return or outward supply details. Circulars GST - States Mon, 07 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/circulars?id=69922