Answer

1. F

   Facts

   Under QRMP, you file GSTR-3B quarterly but pay tax monthly. For the first two months of a quarter, you pay through PMT-06 by the 25th of the next month, using either the fixed sum method or the self-assessment method.

2. P

   Provisions and law

   • Rule 61A, CGST Rules 2017QRMP scheme for small taxpayers filing quarterly returns with monthly payment
   • Sec 39(7), CGST Act 2017Tax must be paid by the due date of the return; quarterly filers pay monthly as notified
3. A

   Analysis

   In the fixed sum method, the portal pre-fills 35 percent of the last quarter's cash tax, or the full cash tax of the last month if you filed monthly. In self-assessment, you pay the actual tax due after ITC. Example: last quarter cash tax was Rs 60,000; fixed sum for each month is Rs 21,000. Pay by 25 May for April and 25 June for May.

4. C

   Conclusion

   1. 1Choose fixed sum or self-assessment for the month
   2. 2Create PMT-06 with reason Monthly payment for quarterly return
   3. 3Pay by the 25th
   4. 4Adjust the balance in the 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.