https://www.taxtmi.com/circulars?id=70713 The Quarterly Return Monthly Payment Scheme allows eligible registered persons to furnish FORM GSTR-3B and FORM GSTR-1 quarterly while depositing tax for the first two months through FORM GST PMT-06. Taxpayers may use either the fixed sum method based on prior cash payments or the self-assessment method using current liability and available input tax credit. Optional Invoice Furnishing Facility reporting permits selected invoices to be reflected for recipients before quarterly FORM GSTR-1 filing. Deposits are applied to quarterly return liability, and interest and late-fee consequences depend on timely monthly deposits and quarterly filings. en-us Thu, 19 Nov 2020 00:00:00 +0530 Thu, 06 Aug 2026 15:24:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=70713 The Quarterly Return Monthly Payment Scheme allows eligible registered persons to furnish FORM GSTR-3B and FORM GSTR-1 quarterly while depositing tax for the first two months through FORM GST PMT-06. Taxpayers may use either the fixed sum method based on prior cash payments or the self-assessment method using current liability and available input tax credit. Optional Invoice Furnishing Facility reporting permits selected invoices to be reflected for recipients before quarterly FORM GSTR-1 filing. Deposits are applied to quarterly return liability, and interest and late-fee consequences depend on timely monthly deposits and quarterly filings. Circulars GST - States Thu, 19 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/circulars?id=70713