QRMP Scheme —
Quarterly Returns, Monthly Payment
Turnover up to ₹5 crore? File GSTR-1 and GSTR-3B quarterly, pay GST monthly by challan. The opt-in window, IFF, fixed-sum 35% rule, due dates and how QRMP compares with monthly filing.
The QRMP scheme (Quarterly Return Monthly Payment) lets GST taxpayers with aggregate annual turnover up to ₹5 crore file GSTR-1 and GSTR-3B quarterly while paying tax every month via a PMT-06 challan by the 25th. It cuts filings from 24 to 8 returns a year, with an optional IFF to pass on ITC to buyers in months 1 and 2.
How QRMP Works — the Quarter Cycle
Under QRMP you pay monthly but file quarterly. Tax for months 1 and 2 goes out by PMT-06 challan; the return and any balance are settled in month 3.
Optionally, use the Invoice Furnishing Facility (IFF) in months 1 and 2 so your B2B buyers see their ITC in GSTR-2B without waiting for the quarterly GSTR-1.
QRMP Eligibility & the Opt-in Window
Any GST-registered taxpayer whose aggregate annual turnover in the preceding financial year is up to ₹5 crore can opt for QRMP. The portal checks eligibility automatically; if turnover crosses ₹5 crore mid-year you must switch to monthly filing from the next quarter.
| Point | Detail |
|---|---|
| Turnover limit | Aggregate annual turnover up to ₹5 crore in the preceding FY |
| Who is excluded | Composition dealers, TDS/TCS deductors, NRTP, OIDAR, ISD |
| Choice level | GSTIN-wise — different GSTINs of the same PAN can choose differently |
| Opt-in window | 1st of month 2 of the preceding quarter to the last day of month 1 of the quarter |
| Continuity | Once opted, continues for future quarters until you opt out |
Example: to be on QRMP for Oct–Dec, opt in between 1 August and 31 October. New registrants ≤ ₹5cr are auto-assigned QRMP and can opt out.
If you do not use the IFF, your B2B buyers only see their ITC when you file the quarterly GSTR-1 in month 3. For B2B-heavy sellers this can strain buyer relationships — either use the IFF each month or reconsider monthly filing.
Not sure whether QRMP or monthly filing suits your business?
Ask a GST Expert →Monthly Tax Payment — Two Methods
Tax for the first two months of the quarter is paid through form PMT-06 by the 25th of the following month. You choose one of two ways to compute it:
Fixed Sum Method
- Pay 35% of net cash tax of the last quarter (if you filed quarterly)
- Or 100% of the last month's cash tax (if you filed monthly)
- Auto-populated challan — no computation
- Best when income is steady month to month
Self-Assessment Method
- Pay actual tax = outward liability minus eligible ITC
- Uses your GSTR-2B to check available credit
- Avoids over/under-payment
- Best for seasonal or fluctuating turnover
Fixed-Sum PMT-06 — a Quarter
35% Fixed-sum months 1 & 2
Q Settlement in month 3
If PMT-06 payments exceed the actual quarterly liability, the excess stays in your electronic cash ledger and is auto-adjusted against the GSTR-3B. Interest at 18% p.a. applies only on any shortfall not paid by the due date.
The fixed-sum route is simplest but can lock up cash if your turnover dropped this quarter. If ITC is high or sales are seasonal, the self-assessment method usually keeps your working capital tighter — worth reviewing each quarter.
Invoice Furnishing Facility (IFF)
The IFF lets QRMP taxpayers upload B2B invoices, credit and debit notes for months 1 and 2 so buyers can claim ITC in their GSTR-2B without waiting for the quarterly GSTR-1. Month-3 invoices go straight into the quarterly GSTR-1.
| Feature | IFF Detail |
|---|---|
| Applies to | Months 1 & 2 of the quarter only |
| Documents | B2B invoices, credit & debit notes (B2C and exports not covered) |
| Mandatory? | No — optional, but advisable if buyers need timely ITC |
| Due date | 13th of the following month |
| Value cap | Removed — earlier ₹50 lakh/month cap no longer applies |
| Amendments | Made in the quarterly GSTR-1 |
Invoices uploaded via IFF need not be re-entered in the quarterly GSTR-1.
Want IFF and PMT-06 handled every quarter, accurately?
Get QRMP Filing Support →QRMP Due Dates — FY 2025-26
| Form | What | Frequency | Due Date |
|---|---|---|---|
| PMT-06 | Tax payment — months 1 & 2 | Monthly | 25th of next month |
| IFF | B2B invoices — months 1 & 2 (optional) | Monthly | 13th of next month |
| GSTR-1 | Outward supplies for the quarter | Quarterly | 13th after quarter |
| GSTR-3B | Summary + balance tax | Quarterly | 22nd / 24th after quarter |
GSTR-3B due date depends on your state category (below). See the full GST return due dates.
| Category | States / UTs | GSTR-3B Due |
|---|---|---|
| Category 1 | Chhattisgarh, MP, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Puducherry, A&N Islands, Lakshadweep, Daman & Diu, Dadra & Nagar Haveli | 22nd |
| Category 2 | HP, Punjab, Uttarakhand, Haryana, Rajasthan, UP, Bihar, Sikkim, Arunachal, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, J&K, Ladakh, Delhi, Chandigarh | 24th |
After the quarter end. Late filing attracts late fee (₹50/day, ₹20/day nil) and 18% interest on unpaid tax.
QRMP vs Monthly Filing
| Parameter | QRMP | Monthly |
|---|---|---|
| Eligibility | Turnover ≤ ₹5cr | All registered taxpayers |
| GSTR-1 & GSTR-3B | Quarterly (4 + 4) | Monthly (12 + 12) |
| Returns per year | 8 | 24 |
| Tax payment | Monthly via PMT-06 | Monthly via GSTR-3B |
| Buyer ITC visibility | Delayed unless IFF used | Monthly in next GSTR-2B |
| GSTR-1 due | 13th after quarter | 11th of next month |
| GSTR-3B due | 22nd / 24th after quarter | 20th of next month |
| Best for | Small / B2C sellers | B2B where buyer ITC is time-sensitive |
QRMP suits you if
- Turnover is up to ₹5 crore
- You sell mostly B2C or to unregistered buyers
- You want fewer filings and simpler compliance
- Cash flow is steady enough for fixed-sum challans
Stay monthly if
- Your buyers need ITC every month
- You are B2B-heavy and skip the IFF
- You prefer monthly reconciliation
- Turnover is close to / above ₹5 crore
- Confirm turnover ≤ ₹5cr (preceding FY)
- Opt in during the window
- Choose fixed-sum or self-assessment
- Pay PMT-06 by 25th (months 1 & 2)
- Upload IFF by 13th (if used)
- File quarterly GSTR-1 by 13th
- File GSTR-3B & pay balance (22nd/24th)
- Reconcile GSTR-2B for ITC
Frequently Asked Questions
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On QRMP? Let Us Handle Every Quarter
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