\ud83d\udccc INTRODUCTION<\/p>\n
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.<\/p>\n
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.<\/p>\n
\ud83c\udfe2 WHO CAN OPT FOR QRMP?<\/p>\n
A taxpayer can generally opt for the QRMP Scheme if:<\/p>\n
\ud83d\udcb0 Aggregate Annual Turnover is up to \u20b95 crore in the current and preceding financial year.<\/p>\n
\ud83d\udcc4 The taxpayer is required to file GSTR-1 and GSTR-3B.<\/p>\n
\u2705 The last due GSTR-3B has been filed.<\/p>\n
The turnover threshold is considered at the PAN level for determining eligibility.<\/p>\n
The scheme is available GSTIN-wise, so different GST registrations under the same PAN can have different filing frequencies, subject to eligibility.<\/p>\n
\ud83d\udcc5 QUARTERS UNDER QRMP<\/p>\n
The financial year is divided into four quarters:<\/p>\n
\ud83d\udccc Q1 \u2192 April, May and June<\/p>\n
\ud83d\udccc Q2 \u2192 July, August and September<\/p>\n
\ud83d\udccc Q3 \u2192 October, November and December<\/p>\n
\ud83d\udccc Q4 \u2192 January, February and March<\/p>\n
Once a taxpayer opts for QRMP, the option generally continues unless the taxpayer chooses to opt out or becomes ineligible.<\/p>\n
\ud83d\udcdd HOW TO OPT FOR QRMP?<\/p>\n
Eligible taxpayers can opt for QRMP through the GST Portal.<\/p>\n
The general process is:<\/p>\n
\u27a1\ufe0f Login to the GST Portal.<\/p>\n
\u27a1\ufe0f Go to Services.<\/p>\n
\u27a1\ufe0f Select Returns.<\/p>\n
\u27a1\ufe0f Select Opt-in for Quarterly Return.<\/p>\n
\u27a1\ufe0f Select the appropriate quarter and filing frequency.<\/p>\n
\u27a1\ufe0f Submit the selection.<\/p>\n
The taxpayer does not have to opt into the scheme again every quarter if the existing option continues.<\/p>\n
\ud83d\udcb0 MONTHLY TAX PAYMENT UNDER QRMP<\/p>\n
Although GSTR-1 and GSTR-3B are filed quarterly, tax payment is required for the first two months of the quarter.<\/p>\n
For example, for April-June:<\/p>\n
\ud83d\udcc5 April \u2192 Tax payment through PMT-06<\/p>\n
\ud83d\udcc5 May \u2192 Tax payment through PMT-06<\/p>\n
\ud83d\udcc5 June \u2192 Liability is ultimately reported and settled through the quarterly GSTR-3B<\/p>\n
The monthly payment mechanism is intended to ensure that tax is paid during the quarter rather than waiting until the quarterly return is filed.<\/p>\n
\ud83e\uddfe FORM GST PMT-06<\/p>\n
For the first two months of a quarter, the taxpayer can pay the estimated tax liability through Form GST PMT-06.<\/p>\n
The taxpayer can generally determine the amount payable using one of the prescribed methods.<\/p>\n
There are two important approaches:<\/p>\n
\ud83d\udcca FIXED SUM METHOD<\/p>\n
Under the fixed sum method, the taxpayer generally pays a prescribed percentage of the tax liability from the previous relevant quarter.<\/p>\n
This method can be useful for businesses having relatively stable tax liability.<\/p>\n
\ud83d\udcc8 SELF-ASSESSMENT METHOD<\/p>\n
Under the self-assessment method, the taxpayer calculates the actual tax liability for the month and pays the corresponding amount.<\/p>\n
This may be more appropriate where monthly sales and tax liability fluctuate significantly.<\/p>\n
\ud83d\udcc5 DUE DATE FOR MONTHLY PAYMENT<\/p>\n
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.<\/p>\n
For example:<\/p>\n
April tax \u2192 Pay by 25 May<\/p>\n
May tax \u2192 Pay by 25 June<\/p>\n
The actual due date should always be checked on the GST Portal for the relevant tax period because government notifications can change statutory timelines.<\/p>\n
\ud83d\udcc4 QUARTERLY GSTR-1<\/p>\n
Under QRMP, the taxpayer files GSTR-1 quarterly instead of monthly.<\/p>\n
The taxpayer reports outward supplies for all three months of the quarter in the applicable quarterly GSTR-1.<\/p>\n
This includes relevant details such as:<\/p>\n
\ud83e\uddfe B2B invoices<\/p>\n
\ud83d\udecd\ufe0f B2C supplies<\/p>\n
\ud83d\udce6 Credit notes<\/p>\n
\ud83d\udce6 Debit notes<\/p>\n
\ud83d\udd04 Amendments<\/p>\n
The quarterly return provides the consolidated outward-supply information for the quarter.<\/p>\n
\ud83d\udcca IFF \u2014 INVOICE FURNISHING FACILITY<\/p>\n
QRMP taxpayers can use the Invoice Furnishing Facility (IFF) for the first two months of a quarter.<\/p>\n
IFF is optional.<\/p>\n
It allows eligible taxpayers to furnish selected B2B invoice details before the quarterly GSTR-1 is filed.<\/p>\n
This can be particularly useful where customers need the invoice information earlier for their ITC reconciliation.<\/p>\n
For example:<\/p>\n
\ud83d\udcc5 April \u2192 B2B invoices can be furnished through IFF<\/p>\n
\ud83d\udcc5 May \u2192 B2B invoices can be furnished through IFF<\/p>\n
\ud83d\udcc5 June \u2192 Remaining details can be reported in the quarterly GSTR-1<\/p>\n
Using IFF can therefore improve the availability of invoice information to customers without requiring the taxpayer to file a full monthly GSTR-1.<\/p>\n
\ud83e\uddfe QUARTERLY GSTR-3B<\/p>\n
The taxpayer files GSTR-3B once for the entire quarter.<\/p>\n
The quarterly GSTR-3B generally contains:<\/p>\n
\ud83d\udcb0 Outward taxable supplies<\/p>\n
\ud83d\udd04 Reverse charge liabilities<\/p>\n
\ud83d\udcca Eligible ITC<\/p>\n
\ud83d\udcb5 Tax payable<\/p>\n
\ud83d\udcb3 Tax already paid through PMT-06<\/p>\n
The tax paid during the first two months is adjusted while filing the quarterly GSTR-3B.<\/p>\n
\ud83d\udccc EXAMPLE<\/p>\n
Suppose a business is under QRMP for April-June.<\/p>\n
April GST liability = \u20b940,000<\/p>\n
May GST liability = \u20b950,000<\/p>\n
June GST liability = \u20b960,000<\/p>\n
The business can pay the applicable April and May liabilities through PMT-06 during the respective months.<\/p>\n
The total liability for the quarter is then reported through the quarterly GSTR-3B, after considering the payments already made.<\/p>\n
\ud83d\udd04 WHAT HAPPENS IF THERE IS NO TAX LIABILITY?<\/p>\n
If there is no tax liability for a month, the taxpayer should follow the applicable QRMP procedure for that month.<\/p>\n
The taxpayer should not simply assume that no payment is required without checking whether any return or declaration is applicable for the period.<\/p>\n
\ud83d\udcca INPUT TAX CREDIT UNDER QRMP<\/p>\n
QRMP taxpayers can claim eligible Input Tax Credit subject to the normal GST provisions.<\/p>\n
Taxpayers should regularly reconcile their purchase records with GSTR-2B and other relevant records before finalising the quarterly GSTR-3B.<\/p>\n
Although the return is filed quarterly, businesses should not postpone their ITC reconciliation until the last month of the quarter.<\/p>\n
Regular reconciliation helps identify:<\/p>\n
\ud83d\udcc4 Missing invoices<\/p>\n
\ud83d\udd04 Duplicate invoices<\/p>\n
\u274c Ineligible ITC<\/p>\n
\ud83d\udcca Differences between books and GSTR-2B<\/p>\n
\ud83c\udfe6 RCM liabilities<\/p>\n
\u26a0\ufe0f IMPORTANT COMPLIANCE POINTS<\/p>\n
QRMP does not mean that all GST compliance becomes quarterly.<\/p>\n
Businesses may still have to comply with other applicable requirements such as:<\/p>\n
\ud83e\uddfe E-invoicing, where applicable<\/p>\n
\ud83d\ude9a E-way bill requirements<\/p>\n
\ud83d\udcb0 RCM payment<\/p>\n
\ud83d\udcca ITC reconciliation<\/p>\n
\ud83d\udcc4 IFF, where used<\/p>\n
\ud83c\udfe6 Monthly PMT-06 payment for the first two months<\/p>\n
Therefore, taxpayers should not treat QRMP as a complete exemption from monthly GST compliance.<\/p>\n
\ud83d\udd04 CAN A TAXPAYER EXIT QRMP?<\/p>\n
Yes.<\/p>\n
An eligible taxpayer can opt out of QRMP and return to monthly filing.<\/p>\n
The taxpayer can change the filing frequency through the GST Portal during the applicable election window.<\/p>\n
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.<\/p>\n
\u26a0\ufe0f COMMON MISTAKES TO AVOID<\/p>\n
Small taxpayers should avoid these common QRMP mistakes:<\/p>\n
\ud83d\udeab Assuming quarterly filing means quarterly tax payment.<\/p>\n
\ud83d\udeab Missing PMT-06 payment for the first two months.<\/p>\n
\ud83d\udeab Forgetting to file the quarterly GSTR-1.<\/p>\n
\ud83d\udeab Not using IFF when customers require early invoice reporting.<\/p>\n
\ud83d\udeab Claiming ITC without proper reconciliation.<\/p>\n
\ud83d\udeab Ignoring RCM liability.<\/p>\n
\ud83d\udeab Failing to check whether the business remains eligible for QRMP.<\/p>\n
\ud83d\udeab Assuming that all GST compliances become quarterly under the scheme.<\/p>\n
\ud83d\udca1 PRACTICAL MONTHLY CHECKLIST<\/p>\n
Even under QRMP, businesses should maintain a monthly GST working.<\/p>\n
For each month, check:<\/p>\n
\ud83d\udcca Sales as per books<\/p>\n
\ud83e\uddfe Sales invoices<\/p>\n
\ud83d\udcb0 Output GST<\/p>\n
\ud83d\udcc4 Purchase invoices<\/p>\n
\ud83d\udccb GSTR-2B<\/p>\n
\ud83d\udcb3 Eligible ITC<\/p>\n
\ud83d\udd04 RCM liability<\/p>\n
\ud83d\udcb5 PMT-06 payment<\/p>\n
\ud83d\udce6 E-invoice and e-way bill compliance, wherever applicable<\/p>\n
Maintaining monthly records makes the quarterly return preparation much easier.<\/p>\n
\ud83d\udcc5 SIMPLE QRMP CALENDAR<\/p>\n
APRIL<\/p>\n
\ud83d\udcca Calculate April liability<\/p>\n
\ud83d\udcb0 Pay PMT-06 by 25 May<\/p>\n
\ud83d\udcc4 Furnish B2B invoices through IFF, if required<\/p>\n
MAY<\/p>\n
\ud83d\udcca Calculate May liability<\/p>\n
\ud83d\udcb0 Pay PMT-06 by 25 June<\/p>\n
\ud83d\udcc4 Furnish B2B invoices through IFF, if required<\/p>\n
JUNE<\/p>\n
\ud83d\udcca Finalise quarter’s sales and ITC<\/p>\n
\ud83d\udcc4 Complete quarterly GSTR-1<\/p>\n
\ud83e\uddfe Prepare quarterly GSTR-3B<\/p>\n
\ud83d\udcb3 Adjust taxes already paid through PMT-06<\/p>\n
\ud83c\udfc1 CONCLUSION<\/p>\n
The GST QRMP Scheme is a useful compliance option for small taxpayers with aggregate turnover up to \u20b95 crore who are eligible to file GSTR-1 and GSTR-3B.<\/p>\n
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.<\/p>\n
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.<\/p>\n
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Learn the GST QRMP Scheme for 2026, including \u20b95 crore eligibility, quarterly GSTR-1 and GSTR-3B filing, monthly PMT-06 payments, IFF, ITC reconciliation<\/p>\n","protected":false},"author":13,"featured_media":0,"comment_status":"","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"_bbp_topic_count":0,"_bbp_reply_count":0,"_bbp_total_topic_count":0,"_bbp_total_reply_count":0,"_bbp_voice_count":0,"_bbp_anonymous_reply_count":0,"_bbp_topic_count_hidden":0,"_bbp_reply_count_hidden":0,"_bbp_forum_subforum_count":0,"_kad_post_transparent":"","_kad_post_title":"","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"_kad_post_classname":"","footnotes":""},"categories":[6],"tags":[875,879,880,881,877,878,79,876],"class_list":["post-1686","post","type-post","status-publish","format-standard","hentry","category-compliances","tag-gst-qrmp-scheme-2026","tag-gstr-1-quarterly","tag-gstr-3b-quarterly","tag-iff-gst","tag-monthly-gst-payment","tag-pmt-06","tag-qrmp-scheme","tag-quarterly-gst-return"],"_links":{"self":[{"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/posts\/1686","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/users\/13"}],"replies":[{"embeddable":true,"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/comments?post=1686"}],"version-history":[{"count":0,"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/posts\/1686\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/media?parent=1686"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/categories?post=1686"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/tags?post=1686"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}