QRMP Scheme in GST: Why Smart Small Businesses File Quarterly (But Pay Monthly) in 2026

The QRMP scheme in GST stands for Quarterly Return Monthly Payment. It is a GST filing option for registered businesses with an annual aggregate turnover of up to Rs. 5 crore. Under this scheme, you file your GSTR-1 and GSTR-3B returns every quarter instead of every month but pay tax monthly using a simple challan (Form GST PMT-06). The GST QRMP scheme was introduced by CBIC via Notification No. 84/2020 and became effective from January 1, 2021. If your sales vary month to month, this scheme reduces paperwork from 24 annual return filings to just 8. Think about a small textile shop owner in Surat with a turnover of Rs. 3.2 crore. Under regular monthly filing, he files 24 returns a year. Under QRMP, he files only 8, saving hours of compliance work every quarter. The gst quarterly return rules remain unchanged in 2026 and the Rs. 5 crore turnover limit still applies.

What is the QRMP Scheme and Who Can Use It?

The QRMP scheme (Quarterly Return Monthly Payment) is an optional GST filing method for taxpayers with aggregate annual turnover up to Rs. 5 crore. Return filing is quarterly, but tax payment remains monthly. This reduces annual GST filings from 24 to 8, without changing your monthly tax obligation.

 

Before QRMP, every GST-registered business filed GSTR-1 and GSTR-3B every single month, regardless of size. That is 12 GSTR-1 filings and 12 GSTR-3B filings a year, 24 total. For a small business owner with limited staff, that is a compliance calendar that rarely gives you breathing room.

 

QRMP changed that. The scheme is GSTIN-wise, so if you have two GSTINs in different states, you can opt in for one and stay monthly for the other. That flexibility is actually quite useful for businesses with mixed operations.

Who is Eligible for QRMP Scheme in GST?

One important point competitors miss: the Rs. 5 crore limit is checked per GSTIN, not per PAN. So if you have multiple GSTINs, each is assessed individually.

How to Opt In or Opt Out of QRMP Scheme on the GST Portal (Step by Step)

To opt in or opt out of the GST QRMP scheme, log in to gst.gov.in, go to Services, click Returns, then select Opt-in for Quarterly Return. Choose the financial year and quarter, then confirm. The window to change your option opens in the second month of the previous quarter and closes at the end of the first month of the current quarter.

 

Here are the exact steps to opt in for QRMP scheme in GST portal:

1. Visit https://www.gst.gov.in and log in with your GSTIN and password.

2. Go to Services and click on Returns.

3. Select "Opt-in for Quarterly Return (QRMP)" from the dropdown.

4. Choose the Financial Year and the Quarter you want to opt in for.

5. The system will show your current filing preference. Click "Opt In" or "Opt Out" as needed.

6. Click Save. A success message confirms the change.

QRMP Scheme Opt-in / Opt-out Window for 2026

How Does Monthly GST Payment Work Under QRMP? (PMT-06 Explained)

Under the QRMP scheme, you pay GST for the first two months of each quarter through Form GST PMT-06 by the 25th of the following month. For the third month, the payment is settled when you file your quarterly GSTR-3B. You can use either the Fixed Sum Method or the Self-Assessment Method to calculate your monthly payment.

This is the part that confuses most people. The "quarterly" in QRMP refers to return filing, not tax payment. You still pay tax every month. The difference is how you calculate and deposit it.

Fixed Sum Method vs Self-Assessment Method

For example, suppose you paid Rs. 60,000 in net cash GST last quarter. Under FSM, your pre-filled PMT-06 for each of the first two months would show Rs. 21,000 (35% of Rs. 60,000). You pay that by the 25th. If your actual tax was Rs. 25,000, the extra Rs. 4,000 gets cleared when you file GSTR-3B for the quarter.

 

One thing no competitor article properly explains: if you choose SAM, make sure your GSTR-2B data is available before you finalise the monthly payment. GSTR-2B drops on the 14th of each month. Use that to adjust your ITC and arrive at the correct cash payment.

QRMP Scheme Due Dates: GSTR-1, GSTR-3B, and PMT-06 in 2026

Under the QRMP scheme, GSTR-1 is due on the 13th of the month after the quarter ends. Monthly PMT-06 tax deposits are due by the 25th of the following month for the first two months of the quarter. Quarterly GSTR-3B is due on either the 22nd or 24th of the month after the quarter, depending on your state.

State-wise GSTR-3B Due Dates Under QRMP

So if your business is in Rajasthan, your quarterly GSTR-3B for Q1 (April to June) is due on 24 July. If you are in Maharashtra, it is 22 July. Mark these dates clearly.

You can check your GST filing status anytime on the portal to confirm what is due and whether previous returns are marked as filed.

What is IFF in QRMP Scheme and Why It Matters for Your Buyers

Invoice Furnishing Facility (IFF) is an optional feature under QRMP that lets quarterly filers upload B2B invoices for the first two months of the quarter. This allows their buyers to see those invoices in GSTR-2B and claim ITC without waiting for the quarterly GSTR-1 filing on the 13th.

 

Here is why this matters. If you supply goods to another GST-registered business and you are on QRMP, your buyer can only claim ITC from your invoices when you file GSTR-1 after the quarter ends. That is a 3-month wait. IFF solves this.

 

IFF is available for the first month of the quarter (by 13th of next month) and for the second month (also by 13th of the following month). For the third month, invoices go directly into quarterly GSTR-1. IFF is only for B2B invoices, credit notes, and debit notes. B2C invoices cannot be uploaded via IFF.

Late Fee and Interest Under QRMP Scheme: What Happens If You Miss a Deadline?

If you miss the quarterly GSTR-3B filing deadline under QRMP, late fee applies under both CGST and SGST Acts. Interest at 18% per annum applies on unpaid tax liability from the due date. No late fee is charged for delayed PMT-06 payment in the first two months, but interest at 18% applies from the 26th of that month.

Maximum late fee is capped at Rs. 5,000 per return. That said, filing late consistently creates a compliance record that can trigger notices. You can understand GST penalties in detail including interest calculation methods.

Interest Scenarios Under Fixed Sum Method

QRMP vs Composition Scheme: Which One is Better for Your Business?

QRMP and the Composition Scheme both reduce compliance burden, but they work very differently. QRMP is for regular taxpayers who want fewer filing dates. The Composition Scheme is a separate tax structure with fixed tax rates, no ITC claims, and restrictions on inter-state sales and B2B invoicing.

If you sell mostly to B2B customers who need ITC, Composition Scheme is not viable. Your buyers lose out. QRMP keeps you in the regular scheme with full ITC flow while cutting your return filing workload. But if you sell primarily to end consumers and your turnover is under Rs. 1.5 crore, Composition can save more in tax outflow.

You can file your GST returns under QRMP or the regular scheme through the GST portal. If you are unsure which scheme applies to you, check the eligibility rules carefully before opting in.

Who is NOT Eligible for the QRMP Scheme?

Not every GST-registered person can use the QRMP scheme. Composition taxpayers, NRTP (Non-Resident Taxable Persons), ISD (Input Service Distributors), TDS deductors, and TCS collectors are excluded. Also, businesses whose turnover crosses Rs. 5 crore mid-year lose eligibility from the next quarter.

If your turnover crosses Rs. 5 crore in, say, Q2 of FY 2026-27, you must switch to monthly filing from Q3 onwards. The GST portal will not auto-block you, so you need to monitor your own turnover and switch proactively.

Frequently Asked Questions

Q1: What is the QRMP scheme in GST?

 QRMP stands for Quarterly Return Monthly Payment. It is an optional GST scheme for taxpayers with annual aggregate turnover up to Rs. 5 crore. Under this scheme, GSTR-1 and GSTR-3B are filed quarterly, but GST is paid monthly through Form PMT-06. It was introduced by CBIC effective January 1, 2021 under Notification No. 84/2020.

 

Q2: What is the turnover limit for the QRMP scheme?

 The QRMP scheme turnover limit is Rs. 5 crore aggregate annual turnover in the preceding financial year. This limit is checked GSTIN-wise, not PAN-wise. If turnover exceeds Rs. 5 crore during any quarter of the current year, you lose eligibility from the very next quarter.

 

Q3: What is the QRMP scheme GSTR-3B due date?

 Quarterly GSTR-3B under QRMP is due on the 22nd of the month after the quarter for states like Maharashtra, Karnataka, and Tamil Nadu. For states like Delhi, Rajasthan, UP, and West Bengal, the due date is the 24th. So for Q1 (April to June), the due date is 22 July or 24 July depending on your state.

 

Q4: How do I opt in for the QRMP scheme in the GST portal?

 Log in to gst.gov.in, go to Services, select Returns, then click Opt-in for Quarterly Return. Choose your financial year and quarter, click Opt In, and save. The option must be exercised within the prescribed quarterly window. For Q2 (July to September), the window is 1 May to 31 July.

 

Q5: What is the Fixed Sum Method in QRMP scheme?

 The Fixed Sum Method (FSM) is a monthly tax payment option under QRMP where you pay 35% of the net cash tax paid in the previous quarter as a pre-filled PMT-06 challan. This is also called the 35% challan method. If your tax liability is stable each month, FSM keeps things simple. If actual liability differs, you settle the balance or claim the excess when filing quarterly GSTR-3B.

 

Q6: What is the QRMP scheme full form?

 QRMP full form is Quarterly Return Monthly Payment. The name itself explains the structure: GST returns are filed quarterly, but tax must be paid every month via PMT-06 challan for the first two months of each quarter.

 

Q7: Can I opt out of QRMP scheme once I have opted in?

 Yes. You can opt out of the QRMP scheme within the prescribed window for the relevant quarter. For example, to opt out starting from Q2 (July to September 2026), you must act before 31 July 2026. After opting out, monthly GSTR-1 and GSTR-3B filing becomes mandatory. Past quarters already filed under QRMP are not affected.

 

Q8: Who is not eligible for the QRMP scheme?

 Composition taxpayers, Non-Resident Taxable Persons (NRTP), Input Service Distributors (ISD), TDS deductors under Section 51, and TCS collectors under Section 52 are not eligible. If your turnover crosses Rs. 5 crore during any quarter of the current financial year, you also become ineligible from the next quarter.

 

Q9: Is IFF mandatory under QRMP scheme?

 No, IFF (Invoice Furnishing Facility) is optional under QRMP. It allows quarterly filers to upload B2B invoices for the first two months of a quarter so their buyers can claim ITC without waiting for the quarterly GSTR-1. If your buyers are monthly filers who need ITC quickly, using IFF every month is a good practice.

 

Q10: What happens if my turnover crosses Rs. 5 crore under QRMP?

 If your aggregate annual turnover crosses Rs. 5 crore in any quarter of the current financial year, you become ineligible for QRMP from the very next quarter. You must then file GSTR-1 and GSTR-3B monthly. The GST portal may not block you automatically, so you need to self-monitor your turnover and switch to monthly filing proactively.

 

Q11: What is the QRMP scheme GSTR-1 due date?

 Under QRMP, GSTR-1 is due on the 13th of the month after the quarter ends. So for Q1 (April to June), GSTR-1 is due on 13 July. For Q2 (July to September), it is due on 13 October. You can also upload invoices for the first two months using the optional IFF before the 13th of the respective following months.

 

Q12: What is the difference between QRMP and Composition Scheme?

QRMP is for regular taxpayers who want fewer filings while keeping full ITC rights, issuing tax invoices, and doing inter-state sales. The Composition Scheme is a different tax structure with fixed rates (1% to 6%), no ITC, no inter-state supply, and no B2B tax invoices. Businesses with B2B customers usually find QRMP more practical since their buyers can claim ITC.

Conclusion

The QRMP scheme in GST is one of the most practical things CBIC has done for small taxpayers. Filing 8 returns a year instead of 24 is a real relief, especially if you are running a business single-handedly or with a small accounts team. The monthly payment part (via PMT-06) keeps your tax discipline in place without the overhead of a full return each month.

The key things to remember: your turnover must stay within Rs. 5 crore, you must act within the correct opt-in window for each quarter, and you still need to pay tax monthly. Use IFF if your buyers are on monthly filing and need ITC without delay.

If you are not sure whether QRMP suits your business, or if you need help with GST return filing, our team at gstregistration.co can help. We can also assist if you need to verify a GSTIN, track your ARN status, or amend your GST registration.

Stay compliant, file on time, and check the GST portal for any 2026 notifications that may update QRMP thresholds or opt-in windows.