All taxpayers having aggregate turnover up to Rs. 5 crores, under QRMP Scheme (w.e.f. 01.01.2021 onwards), are required to furnish return on quarterly basis, along with payment of tax on monthly basis.
Persons availing QRMP Scheme are required to pay tax due, in each of the three months of the quarter, by depositing the due amount.
For first and second month of the quarter, taxpayers should select “monthly payment for quarterly return” while generating challan.
For third month of the quarter, taxpayers can click the button “Create Challan” in Payment Table 6 of Form GSTR-3B and file GST PMT-06 Challan, for depositing any amount towards their tax liability.
Also read these articles to know more about QRMP scheme in GST: