Explanation
Under the QRMP scheme (CGST Rule 61A), registered persons with Aggregate Annual Turnover (AATO) ≤ ₹5 crore in the preceding year can file returns quarterly. Quarterly GSTR-3B is filed by the 22nd (state group B — southern/western) or 24th (state group A — northern/eastern) after the quarter-end. Quarterly GSTR-1 is filed by the 13th after the quarter-end. During the first two months of the quarter, IFF (Invoice Furnishing Facility) is used by 13th for B2B invoices. Monthly tax payments are via PMT-06 challan — fixed sum method (35% of previous quarter's tax) or self-assessment. Verify on the GST portal before filing.