https://www.taxtmi.com/circulars?id=70887 The Quarterly Return Monthly Payment Scheme permits eligible registered persons to furnish FORM GSTR-1 and FORM GSTR-3B quarterly while paying tax for the first two months through FORM GST PMT-06. Eligibility is restricted to persons within the prescribed aggregate-turnover threshold and ends from the succeeding quarter after the threshold is crossed. Monthly payment may follow the fixed-sum or self-assessment method. The Invoice Furnishing Facility is optional for reporting selected invoices in the first two months. Quarterly filing, interest on delayed payments or returns, and late fee for delayed quarterly compliance remain applicable. en-us Tue, 01 Dec 2020 00:00:00 +0530 Fri, 21 Aug 2026 12:52:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=70887 The Quarterly Return Monthly Payment Scheme permits eligible registered persons to furnish FORM GSTR-1 and FORM GSTR-3B quarterly while paying tax for the first two months through FORM GST PMT-06. Eligibility is restricted to persons within the prescribed aggregate-turnover threshold and ends from the succeeding quarter after the threshold is crossed. Monthly payment may follow the fixed-sum or self-assessment method. The Invoice Furnishing Facility is optional for reporting selected invoices in the first two months. Quarterly filing, interest on delayed payments or returns, and late fee for delayed quarterly compliance remain applicable. Circulars GST - States Tue, 01 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/circulars?id=70887