QRMP Scheme
Compliance
Made Simple
Quarterly Return Monthly Payment (QRMP) — file GSTR-1 and GSTR-3B quarterly instead of monthly, while paying tax every month via PMT-06. Reduces your annual filing count from 24 to 8 returns. CA-assisted, deadline-proof compliance.
What is the QRMP Scheme?
QRMP — Quarterly Return Monthly Payment is an optional GST filing scheme introduced from January 2021 for taxpayers with aggregate annual turnover up to ₹5 crore. Under QRMP, you file GSTR-1 and GSTR-3B quarterly (4 times a year instead of 12) but continue paying tax every month via a simplified challan called PMT-06.
This means your annual return filing count drops from 24 returns (12 GSTR-1 + 12 GSTR-3B) to just 8 returns (4 GSTR-1 + 4 GSTR-3B) — while ensuring the government still receives tax revenue every month. You also get an optional tool called IFF (Invoice Furnishing Facility) to upload B2B invoices monthly so your buyers' ITC isn't delayed.
Monthly Filing (Regular)
Quarterly Return Monthly Payment
QRMP Does NOT Mean Paying Less Tax
The scheme reduces your paperwork — not your tax liability. Tax is still paid every month (M1 and M2 of each quarter) via PMT-06. The only change is that the formal return (GSTR-1 and GSTR-3B) is filed quarterly. Missing either the PMT-06 or the quarterly return attracts late fees and interest.
Who Is Eligible & How to Opt In
| Criteria | QRMP Eligible? | Notes |
|---|---|---|
| Annual aggregate turnover ≤ ₹5 Crore | ✓ Eligible | Turnover of the preceding financial year is used for assessment |
| Annual aggregate turnover > ₹5 Crore | ✗ Not Eligible | Must file GSTR-1 and GSTR-3B monthly — no QRMP option |
| New registration (no prior year turnover) | ✓ Eligible | New registrants can opt QRMP from the first quarter of registration |
| Composition scheme taxpayers | ✗ Not Eligible | Composition taxpayers file CMP-08 — QRMP is only for regular taxpayers |
| ISD (Input Service Distributor) | ✗ Not Eligible | ISD must file GSTR-6 monthly regardless of turnover |
| Non-Resident Taxable Person (NRTP) | ✗ Not Eligible | NRTP files GSTR-5 monthly |
How to Opt Into QRMP Scheme
- 1
Login to GST Portal
Visit gst.gov.in → Services → Returns → Opt-in for Quarterly Return.
- 2
Select the Financial Year and Quarter
Choose the financial year and the quarter from which you want to opt into QRMP. The opt-in window is the 1st of the second month of the preceding quarter to the last day of the first month of the current quarter.
- 3
Confirm Opt-In
Select "Opt-in" and confirm. The system will automatically apply QRMP for all GSTINs under your PAN with turnover below ₹5 Crore. You receive a confirmation on screen.
- 4
QRMP Is Sticky — Auto-Renews Each Year
Once opted in, QRMP continues automatically year after year until you opt out. The system also auto-migrates eligible taxpayers annually based on their turnover — but always verify your filing frequency at the start of each financial year.
Opt-In and Opt-Out Windows
You can opt into or out of QRMP at the beginning of each quarter. The window to opt in/out for a quarter opens from the 1st of the second month of the preceding quarter to the last day of the first month of the current quarter. For example, to opt in for the July–September quarter, the window is 1st May to 31st July. TaxClue evaluates whether QRMP is beneficial for you and manages the opt-in at the right time.
QRMP Compliance Calendar — Full Year
A QRMP taxpayer has three distinct obligations each quarter: PMT-06 monthly payments (M1 and M2), optional IFF invoice uploads (M1 and M2), and quarterly GSTR-1 and GSTR-3B returns at the end. Every deadline must be tracked separately.
e.g. April 25 and May 25 for Q1
Upload B2B invoices for buyer ITC
e.g. 13th July for Q1 (Apr–Jun)
Category based on state of registration
Mandatory if turnover > ₹2 Crore
If turnover exceeds ₹5 Cr (exits QRMP)
| Quarter | PMT-06 M1 Due | PMT-06 M2 Due | GSTR-1 Due | GSTR-3B Due |
|---|---|---|---|---|
| Q1 (Apr–Jun) | 25th April | 25th May | 13th July | 22nd / 24th July |
| Q2 (Jul–Sep) | 25th July | 25th August | 13th October | 22nd / 24th October |
| Q3 (Oct–Dec) | 25th October | 25th November | 13th January | 22nd / 24th January |
| Q4 (Jan–Mar) | 25th January | 25th February | 13th April | 22nd / 24th April |
Category X vs Category Y — GSTR-3B Due Dates
Category X states (Chhattisgarh, MP, Gujarat, Maharashtra, Karnataka, Goa, Kerala, TN, Telangana, AP, West Bengal, Jharkhand, Odisha, Puducherry, Andaman & Nicobar, Lakshadweep, Dadra & Nagar Haveli, Daman & Diu) — GSTR-3B due 22nd.
Category Y states (All remaining states and UTs including Delhi, UP, Bihar, Rajasthan, Punjab, Haryana, Himachal, J&K, Uttarakhand, Assam, NE states) — GSTR-3B due 24th.
PMT-06 — How Monthly Tax Payment Works
Form GST PMT-06 is a fixed-format monthly payment challan used by QRMP taxpayers to pay their estimated tax liability for the first two months of each quarter. It does not require any return filing — it is purely a payment challan. The actual return reconciliation happens when GSTR-3B is filed at the end of the quarter.
Fixed Sum Method
Pay an amount equal to 35% of the tax paid in GSTR-3B of the last quarter (or last month if you just switched from monthly). System auto-populates the amount — quickest option.
Best for: Stable turnover businessesSelf-Assessment Method
Calculate the actual tax liability for the current month based on your actual invoices and purchases. Pay the precise amount due — avoid underpayment or overpayment.
Best for: Variable / seasonal turnoverNo Payment in M1/M2 — When Allowed
If your ITC balance in the Electronic Credit Ledger is sufficient to cover the estimated tax liability for M1 and M2, you may skip PMT-06. No payment needed if ITC covers the liability.
Best for: High ITC businessesUnderpayment in PMT-06 Attracts 18% Interest
If you pay less than required via PMT-06 and the quarterly GSTR-3B shows a higher liability, interest at 18% p.a. applies on the shortfall from the 26th of M1/M2 until the quarterly GSTR-3B payment date. The Fixed Sum Method (35% of last quarter tax) is the safest approach to avoid any interest exposure without needing to calculate exact monthly figures.
IFF — Optional Invoice Upload for Months 1 & 2
Under QRMP, your GSTR-1 is filed quarterly — so your B2B invoice data doesn't appear in your buyers' GSTR-2B until the quarter ends. This delays their ITC claim by 2 months for invoices raised in M1 and M2. The Invoice Furnishing Facility (IFF) solves this by letting you voluntarily upload B2B invoices for M1 and M2 — making them available in buyers' GSTR-2B immediately.
✅ Use IFF When...
✗ Skip IFF When...
Key Rules for IFF
- IFF can be filed for Month 1 and Month 2 of each quarter only — not for Month 3 (Month 3 invoices go directly into the quarterly GSTR-1)
- IFF is optional — there is no penalty for not using IFF, but your buyers' ITC will be delayed
- Only B2B invoices, B2B credit notes, and B2B debit notes can be uploaded via IFF — B2C invoices are not allowed
- IFF due date is the 13th of M1 and 13th of M2 — same as the monthly GSTR-1 due date for regular filers
- Invoices uploaded via IFF do not need to be re-entered in the quarterly GSTR-1 — they auto-populate
- There is a limit of 500 invoices per IFF filing — businesses with very high invoice volumes may need to prioritise which invoices to upload
TaxClue IFF Strategy for QRMP Clients
TaxClue reviews your buyer profile every quarter. If you have registered GST buyers (B2B supplies), we automatically prepare and file IFF for M1 and M2 — ensuring their ITC flows uninterrupted. For businesses that are predominantly B2C, we skip IFF to reduce monthly workload. This hybrid approach gives you maximum benefit with minimum effort.
Late Fee & Interest Under QRMP
QRMP has multiple deadlines — PMT-06 (monthly), IFF (optional monthly), GSTR-1 (quarterly), and GSTR-3B (quarterly). Late fees and interest apply independently for each missed deadline.
⚠️ QRMP Late Payment / Late Filing Consequences
| Default | Form | Late Fee | Interest |
|---|---|---|---|
| PMT-06 missed / underpaid | PMT-06 | No late fee on PMT-06 itself | 18% p.a. on shortfall from 26th |
| GSTR-1 filed after 13th | GSTR-1 | ₹50/day (nil return: ₹20/day) | No interest (declaration only) |
| GSTR-3B filed after 22nd/24th | GSTR-3B | ₹50/day (nil return: ₹20/day) | 18% p.a. on unpaid tax from due date |
| IFF not filed | IFF | No penalty — IFF is optional | No interest |
| Turnover crosses ₹5 Cr mid-year | Switch required | Must move to monthly from next quarter | Continuing on QRMP after crossing limit may attract scrutiny |
Nil Return Late Fee Is Lower
For quarters with no outward supplies (nil GSTR-1) or no tax liability (nil GSTR-3B), the late fee is reduced to ₹20/day (₹10 CGST + ₹10 SGST) with a maximum of ₹500 per return. Even in inactive quarters, file on time to avoid any fee accumulation.
Frequently Asked Questions
QRMP is ideal if your turnover is stable, your buyers are also small businesses or B2C, and you want to reduce monthly compliance burden. Monthly filing is better if your buyers are large GST-registered businesses who need monthly GSTR-2B updates for ITC claims — because even with IFF, the quarterly cycle can occasionally cause friction. TaxClue assesses your buyer profile, invoice volume, and cash flow to give you a specific recommendation rather than a generic answer.
If your Electronic Credit Ledger balance is sufficient to cover the estimated tax for M1 and M2 of the quarter, you are not required to make a cash payment via PMT-06. The system allows you to set off the monthly liability entirely using available ITC — no challan needed. However, you must ensure your ITC balance actually covers the liability; if it doesn't and you've made no PMT-06 payment, interest at 18% p.a. will apply on the shortfall.
You must switch to monthly filing from the quarter following the quarter in which your turnover crossed ₹5 Crore. For example, if your turnover exceeded ₹5 Crore in October–December (Q3), you must file GSTR-1 and GSTR-3B monthly starting January onwards (Q4). You remain on QRMP for Q3 and file the quarterly returns as usual, then transition to monthly from Q4. TaxClue monitors your turnover and triggers the transition at exactly the right time.
Yes — you can opt out of QRMP at the start of any quarter using the same portal path (Services → Returns → Opt-in for Quarterly Return → select Opt-out). Once opted out, you return to monthly GSTR-1 (by 11th) and GSTR-3B (by 20th) filing from that quarter onwards. The opt-out window is the same as the opt-in window — open from the 1st of the second month of the preceding quarter to the last day of the first month of the current quarter.
Yes — if you don't file IFF, your buyers' GSTR-2B will only show your invoices after the quarterly GSTR-1 is filed (i.e., by 13th of the month after quarter end). This means buyers who need ITC in M1 or M2 of the quarter will have to wait. If you file IFF for M1 and M2, those invoices appear in buyers' GSTR-2B immediately — same timing as if you were a monthly filer. For businesses with large B2B clients, TaxClue always recommends and files IFF to protect buyer relationships.
The Fixed Sum Method (paying 35% of last quarter's net tax) is generally safe for businesses with stable, consistent turnover. However, if your business has a particularly high-turnover month within the quarter (e.g., a big festival sale in M1), the 35% may underpay. In that case, switching to the Self-Assessment Method for that specific month — where you calculate and pay the exact liability — is safer. TaxClue reviews this month by month and advises on the optimal method for each PMT-06 payment.
QRMP Compliance, Handled End to End
PMT-06 every month, IFF when needed, GSTR-1 and GSTR-3B every quarter — TaxClue manages every deadline on the QRMP calendar so you never have to think about it.
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