https://www.taxtmi.com/circulars?id=71589 The Quarterly Return Monthly Payment Scheme allows eligible registered persons to file FORM GSTR-3B quarterly while depositing tax for the first two months through FORM GST PMT-06. Tax may be paid under the Fixed Sum Method or Self-Assessment Method, subject to available ledger balances. Outward supplies are reported quarterly in FORM GSTR-1, with an optional Invoice Furnishing Facility for selected invoices during the first two months. Timely fixed-sum deposits protect against interest on any monthly shortfall, provided the full quarterly liability is discharged by the return due date. en-us Fri, 27 Nov 2020 00:00:00 +0530 Tue, 13 Oct 2026 16:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71589 The Quarterly Return Monthly Payment Scheme allows eligible registered persons to file FORM GSTR-3B quarterly while depositing tax for the first two months through FORM GST PMT-06. Tax may be paid under the Fixed Sum Method or Self-Assessment Method, subject to available ledger balances. Outward supplies are reported quarterly in FORM GSTR-1, with an optional Invoice Furnishing Facility for selected invoices during the first two months. Timely fixed-sum deposits protect against interest on any monthly shortfall, provided the full quarterly liability is discharged by the return due date. Circulars GST - States Fri, 27 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71589