Answer

1. F

   Facts

   If you pay the fixed sum pre-filled by the portal for the first two months and file the quarterly return on time, no interest is charged for those months even if the actual tax was higher. Interest applies if you pay less than required or pay late.

2. P

   Provisions and law

   • Rule 61A, CGST Rules 2017QRMP scheme for small taxpayers filing quarterly returns with monthly payment
   • Sec 50(1), CGST Act 2017Interest at 18 percent a year on tax paid late, on the portion paid in cash
3. A

   Analysis

   Example: fixed sum is Rs 21,000 each month, but actual liability was Rs 30,000 each month. If you pay the fixed sum on time and file the quarterly GSTR-3B by the due date, no interest arises for the gap. Under self-assessment, interest runs on any short payment. If you skip the monthly payment, interest at 18 percent runs from the 25th.

4. C

   Conclusion

   1. 1Prefer the fixed sum if cash flow is uneven
   2. 2Pay the fixed sum by the 25th
   3. 3File the quarterly GSTR-3B on time
   4. 4Pay the balance with that return

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