QRMP Scheme Explained: Eligibility, Monthly Payments and Quarterly GST Returns
Updated: 3 days ago
The Quarterly Return Monthly Payment (QRMP) scheme allows eligible taxpayers to file GSTR-1 and GSTR-3B quarterly while paying tax dues monthly through a challan. It can reduce filing frequency, but it does not eliminate monthly compliance and reconciliation work.
Who can use QRMP
GSTN guidance states that taxpayers with PAN-based aggregate annual turnover up to ₹5 crore in the current and preceding financial year, where applicable, may be eligible if the latest due GSTR-3B has been filed. The scheme is available to eligible regular taxpayers and specified SEZ taxpayers, subject to the portal conditions.
The ₹5 crore test is based on aggregate turnover linked to the PAN. A business with multiple GSTINs can opt in for some GSTINs and remain outside the scheme for others, so the choice must be checked registration by registration.
How quarterly filing works
A taxpayer in QRMP generally files GSTR-1 and GSTR-3B quarterly. Tax payments for the first two months of the quarter are made monthly through the prescribed challan process. At quarter-end, the taxpayer files the quarterly return and settles the applicable liability.
QRMP taxpayers may also use the Invoice Furnishing Facility, or IFF, for eligible B2B invoices, credit notes and debit notes for the first two months of a quarter. GSTN states that the ordinary IFF filing date is the 13th of the following month. Using IFF can help recipients see eligible invoice information sooner.
Before opting in or out
Confirm the PAN-based turnover, file the most recent due GSTR-3B, check that no conflicting GSTR-1 data is saved for the relevant period and review the GST Portal option window. The choice can be made for specific GSTINs, and the portal’s current status should be treated as the final operational reference.
QRMP checklist
Maintain monthly sales and purchase reconciliations even though the return is quarterly. Track PMT-06 payments, review GSTR-2B, monitor IFF decisions, record reverse-charge liabilities and keep a separate compliance calendar for each GSTIN. Before filing the quarterly GSTR-3B, reconcile the full quarter rather than relying only on the final month’s records.
Important caution
Eligibility, filing frequency and due dates can change through notifications or portal updates. Confirm the current option and applicable dates on the official GST Portal before relying on this article. This post is general information and is not a substitute for professional tax advice.
Source: GSTN QRMP FAQ: https://tutorial.gst.gov.in/userguide/returns/FAQs_change_profile.htm
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Practice guide for professionals
For a table-by-table working reference on the annual return and reconciliation statement, see the GSTR-9 & GSTR-9C Practical Working Guide (PDF, ₹299).
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The free AY 2026–27 Form 3CD checklist helps organise tax-audit preparation and is available through a no-payment request form.
The ₹300 Advanced AY 2026–27 Form 3CD toolkit includes 51 clause workspaces, Excel working papers, statutory guides and client PBC templates to organise clause-wise audit documentation. Request it through the order-enquiry form.
The free AY 2026–27 Form 3CD checklist helps organise tax-audit preparation and is available through a no-payment request form.
The ₹300 Advanced AY 2026–27 Form 3CD toolkit includes 51 clause workspaces, Excel working papers, statutory guides and client PBC templates to organise clause-wise audit documentation. Request it through the order-enquiry form.
The free AY 2026–27 Form 3CD checklist helps organise tax-audit preparation and is available through a no-payment request form.
The ₹300 Advanced AY 2026–27 Form 3CD toolkit includes 51 clause workspaces, Excel working papers, statutory guides and client PBC templates to organise clause-wise audit documentation. Request it through the order-enquiry form.
The free AY 2026–27 Form 3CD checklist helps organise tax-audit preparation and is available through a no-payment request form.
The ₹300 Advanced AY 2026–27 Form 3CD toolkit includes 51 clause workspaces, Excel working papers, statutory guides and client PBC templates to organise clause-wise audit documentation. Request it through the order-enquiry form.
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