The QRMP scheme lets GST taxpayers with aggregate turnover up to ₹5 crore in the previous year file GSTR-1 and GSTR-3B quarterly while paying tax monthly. For the first two months of each quarter, tax is paid by the 25th through PMT-06, using either a 35% fixed-sum challan or self-assessment. The optional IFF lets B2B invoices up to ₹50 lakh a month be uploaded monthly.
The Quarterly Return Monthly Payment (QRMP) scheme cuts GST return filing for smaller businesses from 24 returns a year to 8, while keeping the government's tax collection monthly. It suits traders and service businesses with steady sales and limited staff time. But it comes with its own deadlines and a choice of payment methods that is easy to get wrong.
This guide covers eligibility, how to opt in, the monthly payment options, the Invoice Furnishing Facility (IFF) and a worked example.
Who is eligible for the QRMP scheme?
According to the GST portal FAQ and CBIC guidance, you are eligible if:
- You are a registered person required to file GSTR-3B, and
- Your aggregate turnover in the preceding financial year was up to ₹5 crore (or, if newly registered, you expect it to stay within ₹5 crore).
Points to note:
- The option is per GSTIN. A business with several registrations under one PAN can choose QRMP for some and monthly filing for others.
- If turnover crosses ₹5 crore in a quarter, you move to monthly filing from the next quarter.
- Composition taxpayers are not covered — they have their own quarterly CMP-08 and annual GSTR-4.
How do I opt in or out of QRMP?
- Log in to gst.gov.in.
- Go to Services > Returns > Opt-in for Quarterly Return.
- Select the financial year and the quarter.
- The portal shows your preceding-year turnover and eligibility.
- Choose "I want to opt for quarterly filing" (or monthly to opt out) and submit.
The window for a quarter opens on the first day of the second month of the preceding quarter and closes on the last day of the first month of the quarter. You must have filed the last due GSTR-3B to change the option. Your choice carries forward until you change it.
What are the QRMP due dates?
| What | When | Form |
|---|---|---|
| IFF for month 1 and month 2 (optional) | 1st–13th of the following month | IFF |
| Tax payment for month 1 and month 2 | By the 25th of the following month | PMT-06 |
| GSTR-1 for the quarter | 13th of the month after the quarter | GSTR-1 |
| GSTR-3B for the quarter | 22nd or 24th of the month after the quarter (by state) | GSTR-3B |
For the July–September 2026 quarter: IFF for July by 13 August, for August by 13 September; PMT-06 for July by 25 August and for August by 25 September; GSTR-1 by 13 October; GSTR-3B by 22 or 24 October.
How does the monthly payment work?
For months 1 and 2 of each quarter, you choose one of two methods each month:
Fixed Sum Method (35% challan)
The portal generates a pre-filled challan:
- 35% of the tax paid in cash in the preceding quarter's GSTR-3B, if you filed quarterly; or
- 100% of the cash tax paid in the last month's GSTR-3B, if you filed monthly in the previous quarter.
CBIC Circular 143/13/2020-GST says this method is not available to a person who has not furnished the return for a complete tax period preceding the month — a complete tax period being one in which you were registered from its first day to its last. A business registered partway through the previous quarter therefore uses the self-assessment method until it has a full period on record. No interest is charged on the fixed sum if paid by the 25th, even if actual liability turns out higher, provided the full quarterly tax is paid with GSTR-3B by its due date.
Self-Assessment Method
You work out the actual tax for the month, after considering ITC, and deposit only the net cash due through PMT-06 under reason "Monthly payment for quarterly return". Interest applies on any shortfall paid later.
| Fixed Sum (35%) | Self-Assessment | |
|---|---|---|
| Effort | Minimal; challan pre-filled | Need monthly calculation |
| Accuracy | Approximate | Exact |
| Interest risk | None on the fixed amount if paid on time | Interest on under-payment |
| Best for | Stable monthly sales | Seasonal or uneven sales |
What is the Invoice Furnishing Facility (IFF)?
IFF is an optional monthly upload of B2B invoices for months 1 and 2 of the quarter, so that registered buyers get their credit without waiting for your quarterly GSTR-1. Key rules from the GST portal FAQ:
- It can be used from the 1st to the 13th of the following month.
- Total value of invoices in IFF cannot exceed ₹50 lakh per month.
- It covers B2B invoices, credit/debit notes to registered persons and their amendments — not B2C sales.
- Invoices filed in IFF are not entered again in the quarterly GSTR-1.
- If you save details in IFF but do not file it, you cannot file the quarterly GSTR-1.
For how GSTR-1 tables work in general, see the GSTR-1 filing guide.
Worked example: a Kolhapur electrical-goods trader
A Kolhapur electrical-goods trader opted for QRMP. In its April–June 2026 quarterly GSTR-3B it paid ₹1,20,000 in cash. For July–September 2026:
Option A — Fixed Sum Method:
- July PMT-06 (by 25 August): 35% × ₹1,20,000 = ₹42,000
- August PMT-06 (by 25 September): ₹42,000
- Total deposited before quarter-end: ₹84,000
Actual quarter figures (worked out for GSTR-3B):
- Output tax: ₹3,10,000; ITC: ₹1,80,000; net cash liability: ₹1,30,000
In GSTR-3B (due 22 or 24 October), the ₹84,000 already in the cash ledger is used. Balance payable: ₹1,30,000 − ₹84,000 = ₹46,000. No interest on months 1 and 2 because the fixed sums were paid on time.
Option B — Self-Assessment Method:
- July actual net liability: ₹30,000 → deposit ₹30,000
- August actual net liability: ₹55,000 → deposit ₹55,000
- September balance with GSTR-3B: ₹1,30,000 − ₹85,000 = ₹45,000
If, under Option B, the trader had paid only ₹40,000 for August instead of ₹55,000, interest would run on the ₹15,000 shortfall from 26 September until it was paid. At 18% a year, if paid on 22 October (27 days late), interest ≈ ₹15,000 × 18% × 27 ÷ 365 = ₹199.73, about ₹200.
When is QRMP a good fit?
QRMP generally works well if:
- Most of your buyers are unregistered consumers (B2C), so their credit timing is not an issue.
- Your monthly sales are steady, so the 35% challan is close to actual tax.
- You have limited accounting support.
It works less well if:
- Your B2B buyers want their ITC monthly and you would end up using IFF every month anyway.
- Your monthly B2B invoices often exceed ₹50 lakh.
- Your sales are highly seasonal, making the fixed sum a poor estimate.
How do QRMP filers report reverse charge, ITC and late GSTR-1?
Reverse charge. Tax under reverse charge for months 1 and 2 is part of the monthly liability under the self-assessment method and is paid through PMT-06. It is then reported in the quarterly GSTR-3B for the whole quarter.
ITC. Under self-assessment you can take into account the ITC available for the month, using your GSTR-2B for that month, to work out the net cash payment. The full quarter's ITC is claimed in the quarterly GSTR-3B. GSTR-2B is generated monthly even for quarterly filers.
Late IFF. IFF can only be filed within its window (1st–13th of the following month). If you miss it, those B2B invoices simply go into the quarterly GSTR-1. There is no separate late fee for not using IFF, since it is optional.
Late GSTR-1 or GSTR-3B. The usual late fees apply to the quarterly returns, counted from their due dates.
How do you switch from QRMP back to monthly filing?
- Make sure your last due GSTR-3B is filed.
- Log in during the opt-in/opt-out window for the quarter you want to change.
- Go to Services > Returns > Opt-in for Quarterly Return.
- Choose monthly filing for the quarter and submit.
- From that quarter, GSTR-1 is due on the 11th and GSTR-3B on the 20th each month, and PMT-06 is no longer used for monthly payments.
Businesses often switch back when their B2B customer base grows and buyers want monthly credit, or when monthly sales become uneven enough that the fixed-sum challan ties up too much cash.
What happens to a PMT-06 deposit that turns out too high?
The money deposited in the first two months can only be used against that quarter's GSTR-3B. Any amount left over after the quarterly return is filed can be claimed as a refund or used in later quarters, as CBIC Circular 143/13/2020-GST explains.
Common mistakes
- Missing the 25th payment because "the return is quarterly".
- Saving IFF but not filing it, which blocks the quarterly GSTR-1.
- Repeating IFF invoices in the quarterly GSTR-1.
- Choosing fixed sum when the last quarter had an unusual spike, locking up cash.
- Not checking eligibility after turnover grows past ₹5 crore.
- Assuming B2B buyers can wait a full quarter for credit.
How does QRMP affect your buyers?
Registered buyers can only claim credit on invoices that appear in their GSTR-2B. If you file only quarterly, invoices for the first two months of a quarter reach them late, unless you use IFF. Before opting in, ask your largest B2B customers whether quarterly reporting would cause them problems; if it would, plan to use IFF every month or stay with monthly filing. For more on how buyers' credit works, see input tax credit rules.
Key takeaways
- QRMP: turnover up to ₹5 crore; GSTR-1 and GSTR-3B quarterly; tax monthly.
- PMT-06 by the 25th for months 1 and 2, by Fixed Sum (35%) or Self-Assessment.
- IFF (optional) lets B2B invoices up to ₹50 lakh a month reach buyers monthly.
- Opt in or out per quarter within the portal window.
- Late payments under self-assessment attract interest; see GST late fee and interest.
Recurring invoices and payment reminders in Billing Software by Betterwork help keep monthly cash flow predictable enough for the 25th deadline. For the quarterly payment return, read the GSTR-3B filing guide.
This guide is general information, not tax advice. Rules last checked on 20 October 2026; confirm with your tax professional for your situation.