QRMP scheme explained: quarterly returns, monthly tax
Written by Tax Paramarsh editorial teamReviewed by Tax Paramarsh GST deskLast updated 3 October 2026Applies to: GST rules in force on 3 October 2026
QRMP — Quarterly Return Monthly Payment — lets smaller businesses file GSTR-1 and GSTR-3B every quarter instead of every month, while still paying tax monthly. It cuts the number of returns sharply.
Who can use it
Registered taxpayers with aggregate turnover up to ₹5 crore in the previous financial year. You opt in before the quarter starts.
How it works
- Returns: GSTR-1 by the 13th and GSTR-3B by the 22nd or 24th (by state) after each quarter.
- Tax: paid in the first two months through PMT-06 by the 25th — either a fixed sum based on past returns or your actual liability.
- IFF: an optional facility to upload B2B invoices in the first two months, so your buyers get credit monthly.
When it is a good idea
QRMP suits businesses with modest volumes and mostly consumer sales. If your buyers are businesses that need monthly credit, use IFF — or stay monthly if the extra uploads outweigh the saving.
Key takeaways
- For turnover up to ₹5 crore.
- Quarterly returns, monthly tax via PMT-06.
- Use IFF so B2B buyers aren’t kept waiting.
Common questions
Can I switch back to monthly filing?
Yes — you can change your option for a future quarter within the portal’s window.
Does QRMP reduce my tax?
No. It reduces the number of returns, not the tax payable.
Related
General information, reviewed on 3 October 2026 — not advice for your specific case. GST rules, forms and due dates change; talk to us before acting.