https://www.taxtmi.com/circulars?id=71006 The QRMP Scheme allows eligible registered persons to furnish FORM GSTR-3B quarterly while paying tax for the first two months through FORM GST PMT-06. Taxpayers may use a fixed-sum method based on prior cash-tax payments or self-assessment after considering liability and available input tax credit. Outward supplies are reported quarterly in FORM GSTR-1, with an optional Invoice Furnishing Facility for selected invoices in the first two months. Timely fixed-sum payments protect against interest on interim shortfalls if the full quarterly liability is discharged by the quarterly return due date. en-us Wed, 16 Dec 2020 00:00:00 +0530 Thu, 27 Aug 2026 13:41:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71006 The QRMP Scheme allows eligible registered persons to furnish FORM GSTR-3B quarterly while paying tax for the first two months through FORM GST PMT-06. Taxpayers may use a fixed-sum method based on prior cash-tax payments or self-assessment after considering liability and available input tax credit. Outward supplies are reported quarterly in FORM GSTR-1, with an optional Invoice Furnishing Facility for selected invoices in the first two months. Timely fixed-sum payments protect against interest on interim shortfalls if the full quarterly liability is discharged by the quarterly return due date. Circulars GST - States Wed, 16 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71006