QRMP Scheme Explained: Quarterly GST Returns, IFF and PMT-06

The QRMP scheme (Quarterly Return filing and Monthly Payment of taxes) lets small businesses with aggregate turnover up to ₹5 crore file GSTR-1 and GSTR-3B once a quarter instead of every month. You still pay tax monthly, through challan PMT-06, for the first two months of each quarter.

It cuts your filings from 24 a year to 8, but only if you understand the payment rules.

Who can opt for the QRMP scheme?

You are eligible if:

• you are a regular taxpayer who files GSTR-3B, and
• your aggregate turnover (total turnover across all GSTINs on your PAN, all-India) in the previous financial year was up to ₹5 crore.

If your turnover crosses ₹5 crore during the year, you must move to monthly returns from the next quarter.

The option is GSTIN-wise. If you have registrations in two states, one can be on QRMP and the other monthly. Composition taxpayers are not in QRMP; they file CMP-08 instead (see our composition scheme guide).

How does QRMP work month by month?

Here is a typical quarter (July to September):

Month	Report sales	Pay tax	Due date
July (month 1)	IFF (optional)	PMT-06	IFF by 13 Aug, PMT-06 by 25 Aug
August (month 2)	IFF (optional)	PMT-06	IFF by 13 Sep, PMT-06 by 25 Sep
September (month 3)	Quarterly GSTR-1	Quarterly GSTR-3B	GSTR-1 by 13 Oct; GSTR-3B by 22 or 24 Oct

GSTR-3B is due on the 22nd if you are in Maharashtra, Gujarat, Karnataka, Tamil Nadu, Kerala, Telangana, Andhra Pradesh, Madhya Pradesh, Chhattisgarh, Goa or some UTs. It is due on the 24th for other states and UTs, including Rajasthan, Delhi, Uttar Pradesh, Punjab, Haryana and West Bengal.

What is IFF (Invoice Furnishing Facility)?

IFF is an optional, simplified form for months 1 and 2 of a quarter. You upload only the B2B invoices you want, so those buyers see them in their GSTR-2B for that month and can claim input tax credit (ITC) without waiting for the quarter to end.

Key rules:

• File between the 1st and 13th of the next month. After the 13th, IFF for that month closes.
• Total invoice value is capped at ₹50 lakh per month.
• Invoices reported in IFF are not repeated in the quarterly GSTR-1.

Tip: If your B2B customers are large companies, they will often insist on monthly ITC. Use IFF for their invoices and keep B2C sales for the quarterly GSTR-1.

How do you pay tax under QRMP? Fixed-sum vs self-assessment

For each of the first two months, you deposit tax through PMT-06 by the 25th of the next month. While creating the challan, choose “Monthly payment for quarterly taxpayer”. You can pick either method each month.

Fixed-sum method (35% challan)

The portal generates a pre-filled challan:

• 35% of the tax you paid in cash in the previous quarter, if you filed quarterly; or
• 100% of the tax paid in cash in the last month of the previous quarter, if you filed monthly.

Example: Last quarter you paid ₹30,000 CGST and ₹30,000 SGST in cash. Under the fixed-sum method, the challan for each of months 1 and 2 is ₹10,500 CGST + ₹10,500 SGST (35% of each), or ₹21,000 a month.

If you pay this system amount on time and settle the full quarter’s tax in GSTR-3B by its due date, no interest applies even if your real liability for month 1 or 2 was higher.

The fixed-sum option is not available until you have filed a return for a complete tax period, so it usually isn’t open to brand-new registrations.

Self-assessment method

You work out the actual tax due for the month: tax on sales, minus eligible ITC (check GSTR-2B), plus any reverse charge liability. Pay that amount through PMT-06.

Interest applies if you pay less than the actual tax due for the month. This makes it more accurate but less forgiving than the fixed-sum method.

When you can skip the payment

You need not deposit anything for a month if your liability is nil, or if your existing cash and credit ledger balance already covers the tax due. For month 2, the test is the cumulative tax due for months 1 and 2.

How to opt in or out of QRMP

1. Log in to the GST portal and go to Services > Returns > Opt-in for Quarterly Return.
2. Select the financial year and quarter.
3. Choose quarterly (or monthly to opt out) and submit.

The window for any quarter runs from the 1st day of the second month of the previous quarter to the last day of the first month of the quarter. Example: for July–September, the window is 1 May to 31 July.

You must have filed your last due return before you can change the option. Once chosen, the option carries forward automatically; you don’t need to repeat it every quarter.

Is QRMP right for your business?

QRMP suits you if…	Monthly filing may be better if…
Mostly B2C sales or few B2B customers	Many B2B buyers want ITC every month
Stable monthly tax amounts	Tax varies sharply month to month
You want fewer filings and lower accounting fees	You already reconcile monthly and want a clean monthly trail
Your liability is often nil or covered by ITC	You frequently need refunds

Common mistakes

• Thinking QRMP means quarterly payment. Tax is still due every month through PMT-06.
• Missing the 13th for IFF. After that, the invoice goes into the quarterly GSTR-1 and your buyer waits for ITC.
• Using self-assessment and underpaying. Interest applies on the shortfall. Since the January 2026 tax period, the portal auto-calculates GSTR-3B interest and you cannot reduce the figure.
• Wrong challan reason. A PMT-06 created under another reason may not be treated as the monthly QRMP payment.
• Ignoring the turnover limit. Crossing ₹5 crore mid-year means switching to monthly returns from the next quarter.
• Skipping nil quarterly returns. Late fees still apply. File nil GSTR-1 and GSTR-3B easily by SMS.

What to do next

• Check your previous year’s aggregate turnover on the GST portal before the opt-in window closes.
• Diarise the 13th (IFF), 25th (PMT-06) and 22nd/24th (GSTR-3B) dates.
• Read how GSTR-1 now locks your GSTR-3B figures in our GSTR-1 vs GSTR-3B guide, and what happens if you miss a date in GST late fees and interest.
• Want someone to manage the monthly challans and quarterly returns for you? See our GST return filing service.