Invoice Furnishing Facility (IFF)

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QRMP Scheme under GST

Reading Time: 6 minutes QRMP Scheme under GST QRMP Scheme under GST, registered persons having Aggregate Annual Turnover up to 5Cr may be allowed to furnish return on quarterly basis along with monthly payment of tax, with effect from 01.01.2021. This scheme of quarterly return filing along with monthly payment of taxes is referred to as “QRMP Scheme”. Eligibility
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Invoice Furnishing Facility (IFF)

Reading Time: 2 minutes Invoice Furnishing Facility (IFF), An Invoice Furnishing Facility (IFF) facility has been provided to taxpayers under QRMP Scheme (Quarterly filers of Form GSTR-1 and also of Form GSTR-3B returns), as per sub-rule (2) of Rule-59 of the CGST Rules, 2017. Taxpayers who have opted for quarterly filing frequency under the scheme can file their details of
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