QRMP Scheme: Quarterly Return and Monthly Payment Guide (2026)

The QRMP scheme — Quarterly Return, Monthly Payment — allows GST taxpayers with turnover up to ₹5 crore to file returns once a quarter while paying tax in smaller monthly instalments. This guide explains who can opt in, how the two payment methods work, the Invoice Furnishing Facility that keeps your buyers happy, and the group-wise due dates for 2026.

What Is QRMP and Who Can Opt In?

QRMP is an optional filing cycle available to registered persons whose aggregate turnover (AATO) did not exceed ₹5 crore in the preceding financial year, or whose expected self-assessed turnover in the current year is within that limit. Certain categories stand outside the scheme, such as composition dealers, input service distributors and non-resident taxable persons, and taxpayers whose registration is suspended cannot use it.

Opting in is a portal activity. During the enrolment window before a quarter, select the quarterly return opt-in module on the GST portal, choose QRMP, and the change takes effect from the start of the coming quarter. You can move back to monthly filing later through the same dropdown, and rejoin the scheme in a subsequent window if you change your mind.

How the Quarterly Cycle Works

Under QRMP, GSTR-1 and GSTR-3B are filed quarterly, replacing twelve returns a year with eight. The outward supply statement is due by the 13th of the month following the quarter, and the summary return follows by the 22nd or 24th depending on your state group:

The full Group 1 and Group 2 state list is published on the GST portal; for example, states such as Gujarat and Karnataka fall in Group 1, so their taxpayers file GSTR-3B by the 22nd. Bookmark the group list because the portal assigns groups state-wise and the dates matter for late fee avoidance.

Monthly Payment: Fixed Sum or Self-Invoice Method

While returns are quarterly, tax is still deposited monthly so that the liability does not pile up. Two options exist, and the choice can be changed each quarter through the payment option dropdown:

The Fixed Sum Method suits businesses with steady sales: deposit 35% of what the previous quarter cost you in cash, via challan, and settle the balance when the quarterly GSTR-3B is filed. Where the earlier quarter carried no cash liability, the fixed sum is nil and must still be confirmed through a nil challan. The Self-Invoice Method suits fluctuating or fast-growing businesses that prefer to pay exactly what each month deserves and avoid quarter-end lump sums.

IFF: Give Buyers Their Credit Early

Buyers generally claim input tax credit only after your GSTR-1 lands in their GSTR-2B, and a quarterly GSTR-1 could delay their credit by up to three months. The Invoice Furnishing Facility (IFF) solves this. During the first two months of the quarter, you can upload B2B invoices, credit notes and export invoices by the 13th of the following month, so buyers see the documents in their 2B without waiting for the quarter to close.

IFF is optional and has upload limits, with the portal capping the number and value of documents that can be furnished in a month, so high-volume filers should check the current cap. Documents not uploaded through IFF simply flow into the quarterly GSTR-1, where nothing is lost.

Why Small Businesses Prefer QRMP

• Cash flow smoothing — the 35% provisional payment spreads tax across the quarter instead of one large quarterly outgo.
• Fewer filings — two returns per quarter instead of two per month reduces compliance workload and consultant fees.
• Simpler reconciliation — one consolidated GSTR-1 per quarter matches neatly against purchase registers and e-invoice data.

The trade-off is discipline. Missing a monthly challan attracts interest on the shortfall, and missing the quarterly dates triggers late fee, so firms using QRMP still automate reminders or lean on a GST consultant for the quarterly filings. If a deadline does slip, estimate the exposure with our GST late fee calculator before filing.

Key Takeaways

• QRMP is available to taxpayers with AATO up to ₹5 crore and is opted into through the quarterly return dropdown.
• GSTR-1 is filed quarterly by the 13th; GSTR-3B follows by the 22nd for Group 1 states and the 24th for Group 2.
• Monthly tax is paid by the 25th — either 35% of the previous quarter’s cash liability or 100% of self-assessed monthly tax.
• IFF lets you push B2B invoices in the first two months so buyers get ITC faster.

Frequently Asked Questions

Who is eligible for the QRMP scheme?

Registered persons with aggregate turnover up to ₹5 crore in the preceding financial year, or expected turnover within that limit in the current year, provided they are not in excluded categories such as composition dealers or input service distributors.

What is the difference between the Fixed Sum and Self-Invoice methods?

The Fixed Sum Method deposits 35% of the previous quarter’s cash liability every month by the 25th, while the Self-Invoice Method deposits 100% of each month’s self-assessed liability by the same date. The balance is paid with the quarterly GSTR-3B in both cases.

Do I still need to file GSTR-1 monthly under QRMP?

No. GSTR-1 becomes quarterly, but the optional IFF lets you upload B2B documents in the first two months of the quarter by the 13th so that buyers receive timely input credit.

How do I switch between QRMP and monthly filing?

Use the quarterly return opt-in and opt-out modules on the GST portal during the window before a quarter. Changes take effect from the start of the coming quarter.

What are Group 1 and Group 2 under QRMP?

The GST portal divides states into two groups for filing dates, with Group 1 filing GSTR-3B by the 22nd and Group 2 by the 24th after each quarter. The full state-wise list is published on the portal.

Disclaimer: Tax laws change frequently. Verify current rates and deadlines on the official portals (incometax.gov.in, gst.gov.in) or consult a qualified professional before acting.