ksfmnkl

1️⃣ Eligibility: Businesses with turnover up to ₹5 crores.

2️⃣ Return Filing: GSTR-3B filed quarterly.

3️⃣ Monthly Tax Payment: Choose between:
🔹 Fixed Sum Method (FSM) – Pre-set tax amount.
🔹 Self-Assessment Method (SAM) – Pay actual tax liability.

4️⃣ Invoice Furnishing Facility (IFF): Upload up to 25 invoices per month for faster ITC.