QRMP Scheme — Quarterly Return Monthly Payment Under GST

Updated: 3 June 2026 | CGST Act, 2017 — Section 39 | CBIC Notification 84/2020-CT

The QRMP Scheme (Quarterly Return Monthly Payment) allows GST taxpayers with aggregate annual turnover up to ₹5 crore to file GSTR-1 and GSTR-3B quarterly while paying GST tax liability every month via the PMT-06 challan. This reduces the number of GST returns from 24 to 8 per year.

8 Returns/yr

vs 24 returns/year under normal monthly scheme
QRMP: 4 GSTR-1 + 4 GSTR-3B per year | Normal: 12 GSTR-1 + 12 GSTR-3B per year

Who Can Opt for QRMP?

Any GST-registered taxpayer whose aggregate annual turnover in the preceding financial year does not exceed ₹5 crore is eligible. Composition taxpayers, TDS/TCS deductors, OIDAR service providers, and non-resident taxable persons are excluded. Eligibility is checked auto-matically by the GST portal based on your annual return data.

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New registrants with no prior year turnover are auto-migrated into QRMP if their projected turnover is below ₹5 crore. They can opt out to monthly filing if needed.

How QRMP Works — Month by Month

Month in Quarter	Action Required	Due Date
Month 1 (e.g., October)	Pay GST via PMT-06 challan (Fixed Sum: 35% of net tax of preceding quarter OR self-assessed actual liability)	25th of following month (25 November)
Month 1 — IFF	Optional: upload B2B invoices via IFF so buyers can claim ITC in GSTR-2B	13th of following month (13 November)
Month 2 (e.g., November)	Pay GST via PMT-06 challan	25th of following month (25 December)
Month 2 — IFF	Optional: upload B2B invoices via IFF	13th of following month (13 December)
Month 3 (e.g., December)	File GSTR-1 for the full quarter (includes all 3 months of B2B & B2C invoices)	13th of following month (13 January)
Month 3 — GSTR-3B	File GSTR-3B for the quarter; pay balance tax after adjusting PMT-06 payments of months 1 & 2	22nd (Category 1 states) / 24th (Category 2 states) of following month

Monthly Tax Payment — Two Methods Under QRMP

METHOD 1

Fixed Sum Method (35% Rule)

Pay 35% of the net tax paid in the preceding quarter's GSTR-3B as monthly challan. Example: if you paid ₹1,00,000 net tax in July–Sept quarter GSTR-3B, your October and November PMT-06 are each ₹35,000. Simple, no computation needed.

METHOD 2

Self-Assessment Method (Actual Liability)

Calculate your actual tax liability for the month based on outward supplies minus eligible ITC, and pay that amount via PMT-06. More accurate, avoids excess payment, but requires monthly computation. Recommended if your business is seasonal or turnover varies significantly month to month.

Invoice Furnishing Facility (IFF)

The IFF is a facility for QRMP taxpayers to upload B2B invoices, credit notes, and debit notes for months 1 and 2 of a quarter, so their buyers can see and claim ITC in their GSTR-2B even before the quarterly GSTR-1 is filed.

Feature	IFF Details
Applicability	Months 1 and 2 of each quarter only; month 3 invoices go into the full quarterly GSTR-1
Invoice types	B2B invoices, credit notes, debit notes; B2C and exports are NOT covered by IFF
Mandatory?	No — optional facility. But advisable if buyers need timely ITC
Due date	13th of the following month (13 Nov for October invoices; 13 Dec for November invoices)
Cap on invoices	Up to 500 invoices per IFF filing
Amendment	Amendments to IFF invoices can be made in GSTR-1 for that quarter

QRMP vs Normal Monthly Scheme — Comparison

Parameter	QRMP Scheme	Normal Monthly Scheme
Eligibility	Turnover ≤ ₹5 crore	All registered taxpayers
GSTR-1 frequency	Quarterly (4 per year)	Monthly (12 per year)
GSTR-3B frequency	Quarterly (4 per year)	Monthly (12 per year)
Tax payment	Monthly via PMT-06 challan (months 1 & 2)	Monthly via GSTR-3B
Total returns per year	8 (4 GSTR-1 + 4 GSTR-3B)	24 (12 GSTR-1 + 12 GSTR-3B)
ITC visibility for buyers	Delayed (quarterly) unless IFF used	Monthly (buyers see ITC in next GSTR-2B)
GSTR-1 due date	13th of month after quarter end	11th of following month
GSTR-3B due date	22nd or 24th of month after quarter end	20th of following month (varies by state)
Best for	Small B2C businesses, low-ITC buyers	B2B heavy businesses where buyer ITC is time-sensitive

QRMP Due Dates — Category-wise GSTR-3B

Category	States / UTs	GSTR-3B Due Date
Category 1	Chhattisgarh, MP, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, AP, Daman & Diu, Dadra & Nagar Haveli, Puducherry, Andaman & Nicobar, Lakshadweep	22nd of month after quarter end
Category 2	HP, Punjab, Uttarakhand, Haryana, Rajasthan, UP, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, J&K, Ladakh, Delhi, Chandigarh	24th of month after quarter end

Frequently Asked Questions

How do I switch to the QRMP scheme and when can I opt in?

You can opt into QRMP on the GST portal (Services → Returns → Opt-in for Quarterly Return) between the 1st day of the second month of the preceding quarter and the last day of the first month of the current quarter. For example, to opt in for Oct–Dec quarter, the window is 1 August to 31 October. Once opted in, it applies for the full quarter and continues until you opt out.

Is the Invoice Furnishing Facility (IFF) mandatory under QRMP?

No, IFF is optional, not mandatory. It allows QRMP taxpayers to upload B2B invoices for the first two months of the quarter (not the last month) so that their buyers can see ITC in GSTR-2B. If you do not use IFF, your buyers will see all your invoices only when you file your quarterly GSTR-1. If your buyers need timely ITC, using IFF is advisable.

What is the payment deadline under QRMP each month?

Under QRMP, tax must be paid monthly via PMT-06 challan by the 25th of the following month (e.g., for January, pay by 25 February). For the third month of the quarter, no separate PMT-06 is required — the balance is settled when you file GSTR-3B. If tax for the third month exceeds what was paid in months 1 and 2, the difference must be paid with GSTR-3B.

What happens if there is a mismatch between my PMT-06 payment and actual GSTR-3B liability?

If you paid less than actual liability via PMT-06 in months 1 and 2, the remaining amount is payable with GSTR-3B for the quarter — interest applies on the shortfall from the 26th of the relevant month. If you overpaid, the excess is available as a credit in your electronic cash ledger and automatically adjusted against the quarterly GSTR-3B liability.

Can a taxpayer with turnover slightly below ₹5 crore in one year opt out of QRMP the next year?

Yes. QRMP eligibility is based on aggregate annual turnover in the preceding financial year. If your turnover was below ₹5 crore, you are eligible but not compelled to use QRMP — you can choose to remain a monthly filer. You can also opt out of QRMP at the start of any quarter during the opt-in/opt-out window if you prefer monthly filing for better ITC management.

GST Return Filing GSTR-1 Guide GSTR-3B Guide GST Registration GST Council GST Audit

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