GST Knowledge · India

The QRMP scheme, explained: quarterly returns, monthly tax

QRMP is the middle path in GST filing — four returns a year instead of twelve, but tax still paid every month so nothing piles up. It suits a great many small businesses, yet the moving parts (PMT-06, the IFF, state-wise due dates) trip people up. Here is the whole scheme in plain terms.

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Overview

Fewer returns, without delaying tax

Written by Sejal J. ParmarGST Practitioner · PID 242000004888GPLReviewed against official sourcesUpdated: July 2026

QRMP — Quarterly Return Monthly Payment — is a filing scheme designed so smaller taxpayers do not have to file a full set of returns every single month. Under it you file your GSTR-1 and GSTR-3B once a quarter, cutting the annual count from twelve of each to four. The government still wants its tax on a monthly rhythm, so you pay a simple challan in the first two months of every quarter and settle the balance when the quarterly GSTR-3B is filed.

Think of it as decoupling two things that monthly filing bundles together: the reporting (now quarterly, lighter) and the payment (still monthly, so nothing accumulates). For a business with steady, modest transactions, that is a genuine reduction in workload. The detail below shows exactly how the pieces fit, and our GST return filing service handles the whole cycle for a fixed ₹499 a month. Confirm current rules on gst.gov.in.

Eligibility

Who can opt for QRMP

The scheme is open to registered regular taxpayers with aggregate turnover up to ₹5 crore in the preceding financial year. A few practical points shape whether you can actually opt in:

Turnover is judged GSTIN-wise at the time you opt, based on your prior-year figures.
Your last due return must be filed before you can choose QRMP for a quarter.
You opt within a window before the quarter begins, and the choice generally continues until you change it.

If your turnover is above ₹5 crore you file monthly and QRMP is not available. If you are so small you are still weighing whether to register at all, start with do I need GST registration? The composition scheme is a different, lighter regime again — compare it in composition vs regular GST.

The rhythm

How a QRMP quarter actually runs

Each quarter follows the same three-beat pattern. Here is a typical quarter laid out:

Month 1 — pay via PMT-06. Pay the month's estimated tax using the PMT-06 challan. Optionally upload B2B invoices via the IFF so your business customers get their credit now.
Month 2 — pay via PMT-06. Same again: a PMT-06 challan for month two's tax, and an optional IFF upload for that month's B2B invoices.
Month 3 — file the quarterly returns. File GSTR-1 with all remaining invoices for the quarter, then GSTR-3B, which totals the quarter's liability and gives credit for the two PMT-06 payments already made.

So you touch the portal every month, but only two of those touches are quick challans; the real return work happens once, at quarter-end. That is the labour saving QRMP delivers. For a fuller explanation of the two returns themselves, see GSTR-1 vs GSTR-3B explained.

Payment

Paying the monthly tax: PMT-06

For months one and two of each quarter, tax is deposited using challan PMT-06, typically by around the 25th of the following month. You can compute the amount two ways:

Fixed-sum method: the portal offers a pre-filled amount based on your last return, so you can pay a safe estimate without a full calculation.
Self-assessment method: you work out the actual tax for the month, after available input credit, and pay that.

Interest still applies to short payment

Paying late or short through PMT-06 can attract interest, just as under monthly filing. The scheme changes the paperwork rhythm, not the discipline of paying what is due on time. Confirm the exact due dates and interest position on the portal for your quarter.

IFF

The Invoice Furnishing Facility — bridging the credit gap

QRMP has one obvious downside for B2B sellers: if your invoices only appear in a quarterly GSTR-1, your business customers might wait up to three months to see the input tax credit in their records. The Invoice Furnishing Facility (IFF) solves this.

The IFF is an optional monthly upload for the first two months of a quarter, letting a QRMP taxpayer report B2B invoices so their customers can claim credit without waiting for the quarter-end return. Points to keep in mind:

It is optional — use it for the months and customers where it matters.
It carries a value cap per the portal rules and covers B2B invoices.
Anything you do not upload via the IFF simply goes into the quarterly GSTR-1, so nothing is lost — it is only about timing.

In practice, if your buyers are businesses who chase monthly credit, the IFF lets you keep them happy while still enjoying quarterly returns. If you sell mostly to consumers, you may never need it.

Straight talk

Is QRMP the right choice for you?

QRMP simplifies filing — it does not lower your tax

It is worth being clear about what QRMP does and does not do. It reduces the number of returns and simplifies interim payments. It does not reduce your tax liability — you pay exactly the same amount, just on a monthly-challan-plus-quarterly-return rhythm. Anyone implying QRMP saves tax is misreading it.

QRMP tends to suit smaller businesses with steady transactions who value fewer filings, especially B2C sellers. Monthly filing can suit those whose B2B customers want credit reflected every month — though the IFF often closes that gap. As facilitators, we will look at your customer mix and transaction pattern and recommend the frequency that genuinely fits, not the one that is simplest for us.

Due dates matter here too: quarterly GSTR-3B is generally due on the 22nd for Gujarat (a Category X state) and the 24th for Category Y states. Because these dates and windows shift, we always confirm the live calendar before filing.

Before you decide

The bottom line

If you have read this far, you know more than most agents will ever tell you. The next step is simple: send us your case on WhatsApp, get the exact fee and timeline in writing, and decide with full information. That quote costs nothing.

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FAQs

QRMP questions, answered

What is the QRMP scheme in GST?

QRMP stands for Quarterly Return Monthly Payment. It lets smaller taxpayers file their GSTR-1 and GSTR-3B returns once a quarter instead of every month, while still paying tax monthly through a simple challan for the first two months. It cuts the number of returns from twelve to four a year without delaying tax payment.

Who is eligible for QRMP?

Registered taxpayers with aggregate turnover up to ₹5 crore in the preceding financial year can opt for QRMP. Eligibility is checked GSTIN-wise, and you must have filed your last due return before opting in. Confirm your current eligibility on the GST portal, as the position is assessed at the time you opt.

How is tax paid under QRMP?

For the first two months of each quarter you pay tax through challan PMT-06, typically by the 25th of the following month, using either a fixed-sum method or a self-assessment of actual liability. The final quarterly GSTR-3B then reconciles the total, with credit for what you already paid. Confirm exact due dates on the portal.

What is the IFF in QRMP?

The Invoice Furnishing Facility is an optional monthly upload that lets a QRMP taxpayer report B2B invoices for the first two months of a quarter so their business customers can claim input tax credit without waiting for the quarterly GSTR-1. It is optional, capped in value per the portal rules, and any invoices not uploaded via IFF go into the quarterly GSTR-1.

When are QRMP returns due?

Quarterly GSTR-1 is generally due by the 13th of the month after the quarter, and quarterly GSTR-3B by the 22nd for Category X states including Gujarat (24th for Category Y states). The monthly PMT-06 challan is due around the 25th. These dates can change, so always confirm the current calendar on gst.gov.in.

Should I choose QRMP or monthly filing?

QRMP suits smaller businesses that want fewer returns and have relatively stable transactions. Monthly filing can suit those whose B2B customers need input credit reflected every month, or who prefer to reconcile more frequently. If your buyers push for monthly invoice reporting, the IFF often bridges the gap under QRMP.

Can I switch between QRMP and monthly during the year?

The scheme is chosen quarter-wise within an opt-in window, so you can change your preference between quarters rather than mid-quarter. Once you opt for QRMP it generally continues until you change it. Plan any switch around the window shown on the portal to avoid a filing-frequency mismatch.

Does QRMP reduce how much tax I pay?

No. QRMP changes the frequency of filing and simplifies interim payment; it does not reduce your tax liability. You still pay the full tax due, just through monthly challans plus a quarterly return rather than twelve full monthly returns. The benefit is less paperwork, not a lower bill.

Let us run your QRMP cycle for you

We handle the monthly PMT-06 payments, the optional IFF uploads and the quarterly GSTR-1 and GSTR-3B — on time, every quarter, for a fixed ₹499 a month. Message us your GSTIN and we will take it from there.

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