This document outlines the salient features of the Quarterly Return filing & Monthly Payment of Taxes (QRMP) Scheme, effective from January 2021. It details eligibility criteria, focusing on businesses with an Annual Aggregate Turnover (AATO) of up to Rs 5 Crore. The guide explains how to opt for the scheme, the default migration process for eligible taxpayers, and the monthly tax payment methods available (Fixed Sum or Self-Assessment). It's a crucial resource for registered persons seeking to simplify their GST compliance.