In QRMP scheme we are getting 2 options for payment of GST challan i.e 1) 35% challan 0r 2) Challan on self-assessment basis. My query is that if a dealer goes for challan on self assessment basis, at what frequecy or when he can change hip option form challan on self self assessment basis to 35% challan or vice versa. Thanks

Reply—A taxpayer, who has opted for QRMP scheme, can use any of the following two options provided below for monthly payment of tax during the first two months:

1. Fixed Sum Method

2. Self-Assessment Method

Selected option can be changed in subsequent or next quarter. Refer para 6.2 of Circular No. 143/13/2020- GST] Dated: 10th November, 2020.