This guide explains the Quarterly Return Monthly Payment (QRMP) scheme introduced for small GST taxpayers with an annual turnover under Rs. 5 Crore. It allows businesses to file their GSTR-3B returns quarterly while making monthly tax payments. The document details eligibility criteria, how to make payments using either the Fixed Sum Method or Self-Assessment Method, and the significant benefits, such as reduced compliance burden by filing fewer returns annually. This resource is ideal for small business owners and accountants looking to simplify their GST filing process.