GST QRMP SCHEME FOR SMALL TAXPAYERS — QUARTERLY RETURN & MONTHLY PAYMENT GUIDE 2026

📌 INTRODUCTION

The Quarterly Return with Monthly Payment (QRMP) Scheme is designed to reduce GST compliance for small taxpayers. Instead of filing GSTR-1 and GSTR-3B every month, eligible taxpayers can file these returns quarterly while paying their GST liability every month.

The scheme can reduce the number of GST returns that a small business has to prepare during the year, while still requiring timely payment of tax during the first two months of every quarter.

🏢 WHO CAN OPT FOR QRMP?

A taxpayer can generally opt for the QRMP Scheme if:

💰 Aggregate Annual Turnover is up to ₹5 crore in the current and preceding financial year.

📄 The taxpayer is required to file GSTR-1 and GSTR-3B.

✅ The last due GSTR-3B has been filed.

The turnover threshold is considered at the PAN level for determining eligibility.

The scheme is available GSTIN-wise, so different GST registrations under the same PAN can have different filing frequencies, subject to eligibility.

📅 QUARTERS UNDER QRMP

The financial year is divided into four quarters:

📌 Q1 → April, May and June

📌 Q2 → July, August and September

📌 Q3 → October, November and December

📌 Q4 → January, February and March

Once a taxpayer opts for QRMP, the option generally continues unless the taxpayer chooses to opt out or becomes ineligible.

📝 HOW TO OPT FOR QRMP?

Eligible taxpayers can opt for QRMP through the GST Portal.

The general process is:

➡️ Login to the GST Portal.

➡️ Go to Services.

➡️ Select Returns.

➡️ Select Opt-in for Quarterly Return.

➡️ Select the appropriate quarter and filing frequency.

➡️ Submit the selection.

The taxpayer does not have to opt into the scheme again every quarter if the existing option continues.

💰 MONTHLY TAX PAYMENT UNDER QRMP

Although GSTR-1 and GSTR-3B are filed quarterly, tax payment is required for the first two months of the quarter.

For example, for April-June:

📅 April → Tax payment through PMT-06

📅 May → Tax payment through PMT-06

📅 June → Liability is ultimately reported and settled through the quarterly GSTR-3B

The monthly payment mechanism is intended to ensure that tax is paid during the quarter rather than waiting until the quarterly return is filed.

🧾 FORM GST PMT-06

For the first two months of a quarter, the taxpayer can pay the estimated tax liability through Form GST PMT-06.

The taxpayer can generally determine the amount payable using one of the prescribed methods.

There are two important approaches:

📊 FIXED SUM METHOD

Under the fixed sum method, the taxpayer generally pays a prescribed percentage of the tax liability from the previous relevant quarter.

This method can be useful for businesses having relatively stable tax liability.

📈 SELF-ASSESSMENT METHOD

Under the self-assessment method, the taxpayer calculates the actual tax liability for the month and pays the corresponding amount.

This may be more appropriate where monthly sales and tax liability fluctuate significantly.

📅 DUE DATE FOR MONTHLY PAYMENT

The tax payment for the first two months of the quarter is generally required through PMT-06 by the 25th of the month immediately following the relevant month.

For example:

April tax → Pay by 25 May

May tax → Pay by 25 June

The actual due date should always be checked on the GST Portal for the relevant tax period because government notifications can change statutory timelines.

📄 QUARTERLY GSTR-1

Under QRMP, the taxpayer files GSTR-1 quarterly instead of monthly.

The taxpayer reports outward supplies for all three months of the quarter in the applicable quarterly GSTR-1.

This includes relevant details such as:

🧾 B2B invoices

🛍️ B2C supplies

📦 Credit notes

📦 Debit notes

🔄 Amendments

The quarterly return provides the consolidated outward-supply information for the quarter.

📊 IFF — INVOICE FURNISHING FACILITY

QRMP taxpayers can use the Invoice Furnishing Facility (IFF) for the first two months of a quarter.

IFF is optional.

It allows eligible taxpayers to furnish selected B2B invoice details before the quarterly GSTR-1 is filed.

This can be particularly useful where customers need the invoice information earlier for their ITC reconciliation.

For example:

📅 April → B2B invoices can be furnished through IFF

📅 May → B2B invoices can be furnished through IFF

📅 June → Remaining details can be reported in the quarterly GSTR-1

Using IFF can therefore improve the availability of invoice information to customers without requiring the taxpayer to file a full monthly GSTR-1.

🧾 QUARTERLY GSTR-3B

The taxpayer files GSTR-3B once for the entire quarter.

The quarterly GSTR-3B generally contains:

💰 Outward taxable supplies

🔄 Reverse charge liabilities

📊 Eligible ITC

💵 Tax payable

💳 Tax already paid through PMT-06

The tax paid during the first two months is adjusted while filing the quarterly GSTR-3B.

📌 EXAMPLE

Suppose a business is under QRMP for April-June.

April GST liability = ₹40,000

May GST liability = ₹50,000

June GST liability = ₹60,000

The business can pay the applicable April and May liabilities through PMT-06 during the respective months.

The total liability for the quarter is then reported through the quarterly GSTR-3B, after considering the payments already made.

🔄 WHAT HAPPENS IF THERE IS NO TAX LIABILITY?

If there is no tax liability for a month, the taxpayer should follow the applicable QRMP procedure for that month.

The taxpayer should not simply assume that no payment is required without checking whether any return or declaration is applicable for the period.

📊 INPUT TAX CREDIT UNDER QRMP

QRMP taxpayers can claim eligible Input Tax Credit subject to the normal GST provisions.

Taxpayers should regularly reconcile their purchase records with GSTR-2B and other relevant records before finalising the quarterly GSTR-3B.

Although the return is filed quarterly, businesses should not postpone their ITC reconciliation until the last month of the quarter.

Regular reconciliation helps identify:

📄 Missing invoices

🔄 Duplicate invoices

❌ Ineligible ITC

📊 Differences between books and GSTR-2B

🏦 RCM liabilities

⚠️ IMPORTANT COMPLIANCE POINTS

QRMP does not mean that all GST compliance becomes quarterly.

Businesses may still have to comply with other applicable requirements such as:

🧾 E-invoicing, where applicable

🚚 E-way bill requirements

💰 RCM payment

📊 ITC reconciliation

📄 IFF, where used

🏦 Monthly PMT-06 payment for the first two months

Therefore, taxpayers should not treat QRMP as a complete exemption from monthly GST compliance.

🔄 CAN A TAXPAYER EXIT QRMP?

Yes.

An eligible taxpayer can opt out of QRMP and return to monthly filing.

The taxpayer can change the filing frequency through the GST Portal during the applicable election window.

If the taxpayer becomes ineligible because the relevant turnover condition is no longer satisfied, the taxpayer may also have to move out of the scheme.

⚠️ COMMON MISTAKES TO AVOID

Small taxpayers should avoid these common QRMP mistakes:

🚫 Assuming quarterly filing means quarterly tax payment.

🚫 Missing PMT-06 payment for the first two months.

🚫 Forgetting to file the quarterly GSTR-1.

🚫 Not using IFF when customers require early invoice reporting.

🚫 Claiming ITC without proper reconciliation.

🚫 Ignoring RCM liability.

🚫 Failing to check whether the business remains eligible for QRMP.

🚫 Assuming that all GST compliances become quarterly under the scheme.

💡 PRACTICAL MONTHLY CHECKLIST

Even under QRMP, businesses should maintain a monthly GST working.

For each month, check:

📊 Sales as per books

🧾 Sales invoices

💰 Output GST

📄 Purchase invoices

📋 GSTR-2B

💳 Eligible ITC

🔄 RCM liability

💵 PMT-06 payment

📦 E-invoice and e-way bill compliance, wherever applicable

Maintaining monthly records makes the quarterly return preparation much easier.

📅 SIMPLE QRMP CALENDAR

APRIL

📊 Calculate April liability

💰 Pay PMT-06 by 25 May

📄 Furnish B2B invoices through IFF, if required

MAY

📊 Calculate May liability

💰 Pay PMT-06 by 25 June

📄 Furnish B2B invoices through IFF, if required

JUNE

📊 Finalise quarter’s sales and ITC

📄 Complete quarterly GSTR-1

🧾 Prepare quarterly GSTR-3B

💳 Adjust taxes already paid through PMT-06

🏁 CONCLUSION

The GST QRMP Scheme is a useful compliance option for small taxpayers with aggregate turnover up to ₹5 crore who are eligible to file GSTR-1 and GSTR-3B.

The main advantage is that GSTR-1 and GSTR-3B are filed quarterly, while tax is paid monthly during the first two months through PMT-06. Eligible taxpayers can also use IFF to share selected B2B invoice details during the first two months.

The key to managing QRMP successfully is to continue maintaining monthly sales, purchase, ITC and tax workings even though the main returns are filed quarterly. This helps avoid last-minute reconciliation issues, missed payments and incorrect reporting.

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