Answer

1. F

   Facts

   Under QRMP you file GSTR-3B quarterly and claim ITC from the quarterly GSTR-2B. Suppliers' monthly GSTR-1 or IFF records reach IMS during the quarter.

2. P

   Provisions and law

   • Rule 36(4), CGST Rules 2017ITC can be taken only on invoices and debit notes furnished by suppliers in GSTR-1 or IFF and communicated in GSTR-2B.
   • Invoice Management System (GSTN advisories, October 2024 onwards)Recipients accept, reject or keep pending supplier records; records with no action are deemed accepted and flow into GSTR-2B; credit notes can be kept pending for one tax period from the October 2025 period.
3. A

   Analysis

   In the first two months you pay tax by PMT-06 challan, using fixed sum or self-assessment, without filing 3B. Take IMS actions across the quarter, and use the quarterly 2B for the 3B. Monthly suppliers' invoices appear month by month in IMS. Reconcile all three months together before the quarterly return.

4. C

   Conclusion

   1. 1Review IMS records each month during the quarter.
   2. 2Pay monthly tax by PMT-06 in the first two months.
   3. 3Download quarterly 2B after the quarter ends.
   4. 4Reconcile and file quarterly GSTR-3B.

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.