What is the QRMP Scheme?
QRMP stands for Quarterly Return Monthly Payment. It is a scheme that allows small taxpayers to file their GSTR-1 and GSTR-3B returns once a quarter, while paying tax every month through a simple challan. It was introduced to reduce the return-filing frequency for small businesses from 24 returns a year to just 8, without delaying the government's monthly revenue.
Who is Eligible?
- Taxpayers with aggregate annual turnover up to ₹5 crore in the preceding financial year.
- The choice is GSTIN-wise — within the same PAN, one GSTIN can be on QRMP while another is monthly.
- If turnover crosses ₹5 crore during a quarter, the taxpayer must switch to monthly filing from the next quarter.
How to Opt In
The QRMP preference can be selected on the GST portal under Services → Returns → Opt-in for Quarterly Return. The option, once chosen, continues for future quarters until changed. The window to opt in/out for a quarter is from the 1st of the second month of the preceding quarter to the last day of the first month of the quarter.
The Invoice Furnishing Facility (IFF)
A practical problem with quarterly GSTR-1 is that a QRMP seller's B2B buyers would have to wait up to three months to see those invoices in their GSTR-2B and claim ITC. The IFF solves this:
- IFF lets a QRMP taxpayer upload B2B invoices in months 1 and 2 of the quarter (the third month's invoices go in the quarterly GSTR-1).
- It is optional, and only B2B invoices, credit/debit notes to registered persons can be furnished.
- The cut-off is the 13th of the following month.
- Invoices furnished through IFF flow into the buyer's GSTR-2B for that month — so the buyer's ITC is not delayed.
Monthly Tax Payment — PMT-06
Even though returns are quarterly, tax must be deposited for the first two months of each quarter using Form PMT-06, by the 25th of the following month. There are two ways to compute the monthly amount:
1. Fixed Sum Method (35% Challan)
The portal auto-generates a pre-filled challan equal to 35% of the tax paid in cash in the previous quarter (for taxpayers who filed quarterly), or 100% of the tax paid in cash in the last month of the previous quarter (for monthly-to-quarterly switchers). It is the simplest option — no calculation needed.
2. Self-Assessment Method
The taxpayer computes the actual tax liability for the month after considering ITC available, and pays that amount. This is more accurate if the month's business varies significantly from the previous quarter.
Any tax paid via PMT-06 in months 1 and 2 is credited to the Electronic Cash Ledger and adjusted against the total quarterly liability when GSTR-3B is filed.
Due Dates Under QRMP
| Return / Payment | Due Date |
|---|---|
| PMT-06 (months 1 & 2) | 25th of the following month |
| IFF (optional, months 1 & 2) | 13th of the following month |
| Quarterly GSTR-1 | 13th of the month after the quarter |
| Quarterly GSTR-3B — Category X states | 22nd of the month after the quarter |
| Quarterly GSTR-3B — Category Y states | 24th of the month after the quarter |
Category X covers 15 states/UTs (mostly southern and western India); Category Y covers the remaining 21 — the split staggers the load on the portal.
Interest and Late Fee
- Under the fixed-sum method, no interest applies on the months 1/2 amount if the pre-filled challan is paid on time, even if the actual liability turns out higher (the balance is settled in GSTR-3B).
- If PMT-06 is paid late, interest at 18% p.a. applies on the unpaid amount.
- Late fee applies on delayed filing of the quarterly GSTR-3B, the same as for monthly filers.
Practice QRMP on IndIaTaxSim
IndIaTaxSim reproduces the full QRMP experience — opting in via the quarterly preference, furnishing B2B invoices through IFF in months 1 and 2, generating and paying the PMT-06 challan, and filing the quarterly GSTR-1 and GSTR-3B. You can watch how IFF invoices appear in a buyer's GSTR-2B and how PMT-06 cash adjusts against the quarterly liability — the exact mechanics small taxpayers deal with every quarter.
IndIaTaxSim Team
GST compliance experts building India's most complete GST simulation platform. All articles are reviewed for accuracy against the latest GSTN portal updates.