20 February 2021
Can an assessee under QRMP Scheme pay GST for Jan 2021 by using Create Challan Mode - Reason for Challan - Monthly payment for quarterly Return - Challan on self assessment basis ?
21 February 2021
That option is for 35% payment. Self Assessment Method (Actual Tax Due): Under this method, a taxpayer will pay the tax on outward supplies after taking into consideration the input tax credit available. In this case, the taxpayer will manually arrive at the tax liability and deposit the same in Form GST PMT-06. The taxpayer can refer Form GSTR-2B to arrive at the amount of ITC available.
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