QRMP Scheme — Quarterly Returns, Monthly Payment

Any GST-registered taxpayer whose aggregate annual turnover in the preceding financial year is up to ₹5 crore can opt for QRMP. Composition dealers, TDS/TCS deductors, non-resident taxable persons, OIDAR service providers and Input Service Distributors cannot use it. The choice is GSTIN-wise, so different GSTINs under the same PAN can opt differently.

It is optional. Eligible taxpayers (turnover ≤ ₹5 crore) can choose QRMP or continue with monthly filing. New registrants with turnover up to ₹5 crore are auto-assigned QRMP but can opt out to monthly filing. Once you opt in, QRMP continues for future quarters until you opt out.

Eight — four GSTR-1 and four GSTR-3B, one of each per quarter. Under normal monthly filing you file 24 returns (12 GSTR-1 + 12 GSTR-3B). Note that tax is still paid every month under QRMP via PMT-06, so the reduction is in the number of returns, not payments.

Opt in on the GST portal under Services → Returns → Opt-in for Quarterly Return. The window runs from the 1st day of the second month of the preceding quarter to the last day of the first month of the quarter. For example, for the Oct–Dec quarter the window is 1 August to 31 October. Once opted in, it applies for the whole quarter and continues thereafter.

Yes. You can opt out at the start of any quarter during the same opt-in/opt-out window. Many B2B sellers switch back to monthly filing so their buyers get ITC every month instead of quarterly. You must also switch to monthly filing if your turnover crosses ₹5 crore during the year.

For months 1 and 2 of the quarter, tax is paid via a PMT-06 challan by the 25th of the following month — for example, January tax is paid by 25 February. For month 3, no separate PMT-06 is needed; the balance is settled when you file the quarterly GSTR-3B.

Under the Fixed Sum Method the portal auto-populates a PMT-06 challan equal to 35% of the net cash tax paid in the preceding quarter (if you filed quarterly), or 100% of the last month's cash tax (if you filed monthly). It needs no computation and suits businesses with steady income. Alternatively, the Self-Assessment Method lets you pay the actual tax after netting off ITC.

If you paid less than the actual liability, the shortfall is payable with the quarterly GSTR-3B and interest at 18% per annum applies on the shortfall from the due date. If you overpaid, the excess remains in your electronic cash ledger and is automatically adjusted against the GSTR-3B liability.

Under the Fixed Sum Method, no interest is charged if you pay the auto-populated challan on time, even if the actual liability is higher. Under the Self-Assessment Method, interest at 18% per annum applies on any tax paid late or short. Interest always applies on tax not paid by the GSTR-3B due date.

No, IFF is optional. It lets QRMP taxpayers upload B2B invoices for the first two months of the quarter so buyers can claim ITC in their GSTR-2B before the quarterly GSTR-1 is filed. If you skip IFF, buyers see all your invoices only when the quarterly GSTR-1 is filed. Using IFF is advisable when buyers need timely ITC.

IFF for a month is due by the 13th of the following month and can be used only for months 1 and 2 of a quarter. There is no longer a value cap on IFF — the earlier ₹50 lakh per month limit was removed. Only B2B invoices, credit and debit notes go in IFF; B2C supplies and exports are reported in the quarterly GSTR-1.

The quarterly GSTR-1 is due by the 13th of the month after the quarter ends. The quarterly GSTR-3B is due by the 22nd (Category 1 states) or 24th (Category 2 states) of the month after the quarter. PMT-06 for months 1 and 2 is due by the 25th, and IFF by the 13th of the following month.

Category 1 states (22nd) are mostly southern and western states — Maharashtra, Gujarat, Karnataka, Tamil Nadu, Telangana, Andhra Pradesh, Kerala, MP, Chhattisgarh, Goa and nearby UTs. Category 2 states (24th) are northern, eastern and north-eastern states — UP, Bihar, Rajasthan, Punjab, Haryana, Delhi, West Bengal, Assam and others.

QRMP is better for small or B2C-focused businesses that want fewer returns and simpler compliance. Monthly filing is better for B2B-heavy businesses whose buyers need ITC every month, because under QRMP buyers see ITC only quarterly unless you use the IFF. Both require monthly tax payment; QRMP only reduces the number of returns.

No. The GST 2.0 rationalisation effective 22 September 2025 restructured goods and services rates into a two-slab (5%/18%) system with a 40% demerit rate, but it did not change the QRMP scheme. The turnover limit of ₹5 crore, quarterly GSTR-1/GSTR-3B, monthly PMT-06 and the IFF all continue as before.