Starting from 1 Jan the GST assessee will be enabled to furnish the left returns on the grounds of self-assessment excluding the complex method of furnishing the returns monthly.
The new Quarterly Return and Monthly Payment Scheme 
Know the everything about QRMP (Quarterly Return Filing & Monthly Payment) Scheme under GST. Also, we have included the alternation and payment of tax under QRMP (QRMP) will be initiated by the Central Board of Indirect Taxes and Customs (CBIC) for GST assessee from the upcoming year which permits the taxpayers for furnishing the 4 GSTR-3B returns in the year despite 12 returns facilitated currently.
According to the policy, the returns via Form GSTR-3B will be furnished only quarterly and not on a monthly basis as it is at present the assessee will be lower to furnish the left dues monthly on the grounds of self-assessment technique.
The self-assessment technique will give the assessee to furnish their monthly leftovers on the grounds of 100% of net cash liability returned in the previous month or 35% of cash liability furnished on the previous quarter or actual self-assessment of tax left post to the deducting the input tax credit (ITC) 
A complete guide for understanding the basics of input tax credit and it calculation with detailed examples under GST (Goods and Services Tax) India.
Below the latest scheme, GSTR-3B will be furnished at the finish of the 3 month period.
Below the QRMP scheme, the assessee will have the choice to pay their tax on monthly grounds as per his choice through the cash or via already filled challan which will be 35% of the preceding quarter’s cash given or may return as an original. Thus a small assessee needed an assistant in the last month of the quarter and will be free from the taxes through furnishing the payment via system-generated, pre-filled challan.
94 lakh assessee will get impacted and nearly 92% of the total tax base of the GST (Goods and Services Tax) who have an annual aggregate turnover (AATO) up to Rs 5 cr said the sources in the department of revenue (DoR).
QRMP policy has an optional feature for invoice filing facility(IFF) to diminish business concerns difficulties for the small and medium assessee. Below the facility of IFF, the small assessee who has chosen to be quarterly return filers under QRMP policy has enabled to upload and file the invoices for the 1st and 2nd month of the quarter as per the requirement of the applicants. Moreover, this will engage the purchaser from the small assessee in the need of uploading the invoices in the systems on monthly grounds.
The assessee will not urge to upload and furnish the invoices for the month and can upload and furnish the file only invoices that are intended to be filed in IFF as per the requirement of the applicant. In the GSTR-1 return, the left invoices of the 1st and 2nd months will be uploaded in the quarterly GSTR-1 return 
The complete guide for online filing GSTR 1 form in a very easy and step by step manner. We have explained its part 1 to part 13 with the original form screenshots.
