Gst payment under QRMP

This discussion clarifies GST payment procedures for businesses opting for the QRMP (Quarterly Return Monthly Payment) scheme. It addresses whether GST needs to be self-assessed and paid during the first two months of a quarter, even if Input Tax Credit (ITC) is available. The consensus is that payment should be made on a netting basis, meaning GST is paid after accounting for available ITC, typically at the time of filing GSTR-3B at the end of the quarter.