https://www.taxtmi.com/circulars?id=70198 The QRMP Scheme allows eligible 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. The option is exercised on the common portal within the prescribed time window and is GSTIN-wise. Quarterly outward supply details are filed in FORM GSTR-1, with an optional Invoice Furnishing Facility for selected invoices, and monthly tax is paid through FORM GST PMT-06 by either the fixed sum method or the self-assessment method. Quarterly filing, interest, and late fee consequences are specified for delayed compliance. en-us Wed, 09 Dec 2020 00:00:00 +0530 Thu, 18 Jun 2026 10:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=70198 The QRMP Scheme allows eligible 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. The option is exercised on the common portal within the prescribed time window and is GSTIN-wise. Quarterly outward supply details are filed in FORM GSTR-1, with an optional Invoice Furnishing Facility for selected invoices, and monthly tax is paid through FORM GST PMT-06 by either the fixed sum method or the self-assessment method. Quarterly filing, interest, and late fee consequences are specified for delayed compliance. Circulars GST - States Wed, 09 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/circulars?id=70198