In this course we have explained the main feature of QRMP(Quarterly Return and Monthly Payment) Scheme, Invoice Furnishing Facility (IFF) , PMT-06, Fixed Sum Methods and Self assessment method for payment. Examples has been on every part to have the better understanding. Difference between GSTR2A and GSTR2B. Main difficulties facing by customer on Input Tax credit when supplier opted to file GSTReturn onQuarterly basis and how it is resolved in QRMPScheme. Further we have explained that how the payment under the QRMPScheme will be made (thru PMT-06). Refund, Penalties,late fees and interest has been covered in detail. Main covereage are as under

1. what is QRMPScheme

2. Invoice Furnishing Facility

3. Monthly Payment of Tax

   1. Fixed SUm Methods

   2. Self Assessment Method

4. GSTR2A

5. GSTR2B

Coverage of GSTProvisions

1. Section 39. Furnishing of returns.

2. Section 37 - Furnishing details of outward supplies

3. Rule 59- Form and Manner of furnishing details of outward supplies

4. Rule 60 - Form and Manner of Ascertaining details of inward supplies

5. Rule 61 - Form and Manner of GSTReturn

6. Rule 61A - Manner of opting for furnishing quarterly return

7. Rule 62. Form and manner of submission of statement and return

8. Section 10 -CompositionLevy

9. Circular No. 143/13/2020- GST dated the 10th November, 2020 - Quarterly Return Monthly Payment Scheme - Reg