With effect from 1-Jan-2021, for people having Annual Turnoverup to INR 5 Crores, Government has eased-out the frequency of the filing of GSTreturns and allowed them to file their returns on a quarterly basis – while thetax has to be paid monthly.  Please click on the following link to access a detailed note, including the Official Publications, related to the above-mentioned update: https://tinyurl.com/DAC-GST-QRMP