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GST · 25 June 2026

What Is the QRMP Scheme? Quarterly Returns, Monthly Payments

The QRMP scheme (Quarterly Return, Monthly Payment) lets small taxpayers with aggregate turnover up to Rs. 5 crore in the preceding financial year file GSTR-1 and GSTR-3B once a quarter while paying tax every month through Form GST PMT-06. It cuts the number of returns from twelve to four a year without delaying the tax to the government. An optional Invoice Furnishing Facility (IFF) lets a quarterly filer upload B2B invoices in the first two months so the buyer can claim input tax credit without waiting for the quarter to close. Monthly tax can be paid by the fixed-sum method, often 35% of the previous quarter cash tax, or by self-assessment.

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Myth

Under QRMP you file returns and pay tax only once a quarter, so there is nothing to do in the middle months.

Fact

QRMP splits the two. You file GSTR-1 and GSTR-3B quarterly, but you still pay tax every month using Form GST PMT-06, per the CBIC QRMP framework.

What is the QRMP scheme?

Short answer

QRMP, Quarterly Return Monthly Payment, lets eligible small taxpayers file GSTR-1 and GSTR-3B once a quarter while still paying tax every month through Form GST PMT-06.

It was introduced by the CBIC to ease the compliance load on small businesses. Instead of twelve GSTR-3B returns a year, you file four. The catch built in to protect revenue is that the tax itself is not deferred: you deposit it monthly, then square up in the quarterly return.

Who is eligible for QRMP?

Short answer

A registered person whose aggregate turnover was up to Rs. 5 crore in the preceding financial year and who files GSTR-3B.

  • Turnover is measured for the previous financial year; cross Rs. 5 crore in any quarter and you exit the scheme from the next quarter.
  • Opting in is per-quarter and can be changed, so you are not locked in for the year.
  • A larger business above Rs. 5 crore files monthly returns and cannot use QRMP.

How do you pay tax in the middle months?

Short answer

Through Form GST PMT-06, by the 25th of the following month, using one of two methods.

  • Fixed-sum method: pay a system-suggested amount, often 35% of the cash tax paid in the previous quarter when you filed quarterly.
  • Self-assessment method: compute the actual tax for the month and pay that.
  • Whatever you deposit monthly is adjusted against the final liability when you file the quarterly GSTR-3B.

What is the IFF and why does your buyer care?

Short answer

The Invoice Furnishing Facility lets a quarterly filer upload B2B invoices in the first two months of the quarter so the buyer can claim input tax credit without waiting.

  • Without the IFF, a buyer would wait until the quarter-end GSTR-1 to see the invoice and claim ITC.
  • The IFF covers only the first two months; the third month invoices go into the quarterly GSTR-1.
  • Using it keeps your B2B customers happy, because their credit is not held up by your filing cadence.
Generate a B2B GST invoice your buyer can claim on

References

  1. 1.QRMP scheme advisory and FAQs — GST portal (GSTN) — Eligibility, opt-in mechanics, IFF, and the monthly payment methods.
  2. 2.QRMP scheme — change of return-filing profile, GST portal user guide — How a taxpayer opts in or out of QRMP each quarter.
  3. 3.Central Goods and Services Tax Act 2017 and Rules — CBIC — Statutory basis for return filing and monthly tax payment.

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