This document provides a comprehensive guide to the GST QRMP (Quarterly Returns along with Monthly payment of taxes) scheme. It covers legal provisions, salient features, eligibility criteria, and opt-out procedures. The guide also details the due dates, Invoice Furnishing Facility (IFF), methods of tax calculation, and the impact on GSTR 2A/2B. This resource is ideal for taxpayers seeking to understand and comply with the QRMP scheme.