C.K. GuptaFiling twelve sets of returns a year is heavy for a small business. The Quarterly Return, Monthly Payment (QRMP) scheme — introduced by Notification 82/2020-CT — cuts that to four quarterly GSTR-1 and GSTR-3B filings, while keeping the government’s cash flow intact through small monthly payments.
QRMP is optional and free to join. If your annual aggregate turnover (AATO) is up to ₹5 crore, you can opt in or out twice a year.
Eligibility and how to opt in
- AATO in the preceding (or current) financial year is up to ₹5 crore.
- Opt in on the GST portal: Services → Returns → Opt-in for Quarterly Return. You can choose quarterly filing for CGST and SGST but stay monthly for IGST if you prefer (mixed option).
- Opt-in windows: for Q1 (Apr–Jun) by 30 April; for Q3 (Oct–Dec) by 31 October. You can exit and re-enter at each window.
QRMP status does not change your tax rates, input credit, or e-invoicing obligations. It only changes filing frequency and how you pay tax during the quarter.
How the quarter actually works
| Month | What you do | Deadline |
|---|---|---|
| Month 1 of quarter | Optional IFF (invoice furnishing facility) to pass early invoices to buyers; pay PMT-06 tax | IFF & PMT-06 by 13th / 25th respectively |
| Month 2 of quarter | Same as month 1 | Same dates |
| Month 3 (quarter end) | File full GSTR-1 (13th after quarter) and GSTR-3B (22nd/24th after quarter) | See calendar |
For the monthly payment you pick one of two methods on the portal:
- Fixed Sum Method (default): pay 35% of the cash tax you paid in GSTR-3B for the previous quarter, as PMT-06 by the 25th of each month.
- Self-Assessment Method: pay the actual net tax you estimate for the month, by the 25th.
Example
You paid ₹1,00,000 cash tax in the Oct–Dec quarter. Under the fixed sum method you pay ₹35,000 as PMT-06 by 25 January and ₹35,000 by 25 February. In the March quarter-end 3B you pay the full net tax minus what you already deposited.
Should you choose QRMP? A quick decision list
Good fit if: your sales are steady and domestic, your buyers file returns early (they can still see credit via GSTR-2B even without IFF), and you want to halve your compliance workload. Seasonal traders also like it because IFF is optional.
Think twice if: you have large inter-state sales (the mixed monthly-IGST option may suit you better), your buyers demand invoice visibility within the month (then use IFF religiously), or your cash flow is too irregular for the 35% fixed payment to be safe — underpaying the quarter-end 3B still attracts interest at 18%.
Common QRMP mistakes
- Treating the 35% PMT-06 as optional — it is a real payment; shortfalls attract interest at quarter-end.
- Assuming buyers lose credit visibility without monthly GSTR-1 — the IFF exists precisely to pass invoices early; use it for important clients.
- Missing the opt-in windows and waiting half a year for the next one.
- Forgetting that e-invoicing (turnover above ₹5 crore) is independent — crossing the threshold mid-year changes your obligations even under QRMP.
Frequently Asked Questions
Does QRMP save tax?
No — the tax burden is identical. QRMP changes only the timing of filings and payments. The saving is in administrative effort, not in money.
Can I switch from QRMP back to monthly?
Yes, at the half-yearly windows (by 30 April for the July–Sep quarter onward, and by 31 October for the Jan–Mar quarter onward). Plan the switch with your accountant so no payment falls through the cracks.
What is the IFF in QRMP?
The Invoice Furnishing Facility is an optional monthly mini-GSTR-1 for the first two months of each quarter. You can upload up to 500 B2B invoices per month so buyers see credit early; anything not uploaded simply goes in the quarterly GSTR-1.
Is QRMP available to service providers?
Yes — eligibility is turnover-based (up to ₹5 crore), not sector-based. Service providers, traders and manufacturers all qualify if turnover criteria are met.
Sources & Official References
ITR, GST returns, notices and registrations — fixed fees, human support, on-time filing.
Fact-checked on 2025-09-25 • Content library version 2025.09.1
Disclaimer: This article is for general awareness only and is not legal, tax or professional advice. Tax rules change — always confirm current rates, limits and due dates with the official government portals listed above, or consult a qualified chartered accountant or tax practitioner before acting.
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