GST QRMP Scheme 2026 — Quarterly Return Monthly Payment for Small Businesses
The QRMP (Quarterly Return Monthly Payment) scheme allows small GST taxpayers to file returns quarterly while paying tax monthly. It reduces compliance burden significantly. Here is the complete guide for FY 2026-27.
What is the QRMP Scheme?
Under QRMP, eligible taxpayers:
- File GSTR-1 quarterly (instead of monthly)
- File GSTR-3B quarterly (instead of monthly)
- Pay tax monthly via PMT-06 challan
This reduces the number of returns from 24 per year (monthly) to 8 per year (quarterly GSTR-1 + quarterly GSTR-3B).
Who Can Opt for QRMP?
Taxpayers with aggregate turnover up to ₹5 crore in the preceding financial year can opt for QRMP.
Conditions:
- Must have filed GSTR-3B for the preceding month
- Cannot opt if you have opted out in the current financial year (you can opt back in from the next quarter)
QRMP Filing Deadlines
GSTR-1 (Quarterly)
| Quarter | Period | Due Date |
|---|---|---|
| Q1 | April–June | July 31 |
| Q2 | July–September | October 31 |
| Q3 | October–December | January 31 |
| Q4 | January–March | April 30 |
GSTR-3B (Quarterly)
| Quarter | Period | Due Date |
|---|---|---|
| Q1 | April–June | July 22 (Category X) / July 24 (Category Y) |
| Q2 | July–September | October 22 / October 24 |
| Q3 | October–December | January 22 / January 24 |
| Q4 | January–March | April 22 / April 24 |
Category X states: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Odisha, and others.
Category Y states: Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, UP, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, and others.
Monthly Tax Payment (PMT-06)
| Month | Due Date |
|---|---|
| Month 1 of quarter | 25th of the following month |
| Month 2 of quarter | 25th of the following month |
| Month 3 of quarter | Paid with quarterly GSTR-3B |
Example for Q1 (April–June):
- April tax: Pay by May 25
- May tax: Pay by June 25
- June tax: Pay with GSTR-3B by July 22/24
IFF — Invoice Furnishing Facility
QRMP taxpayers can use IFF to upload B2B invoices for the first two months of each quarter. This allows buyers to claim ITC without waiting for the quarterly GSTR-1.
IFF due date: 13th of the following month (for months 1 and 2 of the quarter)
IFF is optional — you can upload invoices in the quarterly GSTR-1 instead. But if your buyers need ITC urgently, use IFF.
How to Calculate Monthly Tax Payment (PMT-06)
You can pay tax using either method:
Method 1: Fixed Sum Method (35% of previous quarter's tax)
Pay 35% of the tax paid in the previous quarter's GSTR-3B. Simple and no calculation required.
Method 2: Self-Assessment Method
Calculate actual tax liability for the month and pay accordingly. More accurate but requires monthly reconciliation.
How to Opt for QRMP
- Login to gst.gov.in
- Go to Services → Returns → Opt-in for Quarterly Return
- Select the financial year and quarter from which you want to opt in
- Confirm
Opt-in window:
- For Q1 (April–June): February 1 to April 30
- For Q2 (July–September): May 1 to July 31
- For Q3 (October–December): August 1 to October 31
- For Q4 (January–March): November 1 to January 31
QRMP vs Monthly Filing — Which is Better?
| Factor | QRMP | Monthly |
|---|---|---|
| Returns per year | 8 | 24 |
| Compliance burden | Low | High |
| ITC availability for buyers | Delayed (quarterly) | Immediate (monthly) |
| Cash flow | Monthly payment | Monthly payment |
| Suitable for | Small B2C businesses | B2B businesses |
Choose QRMP if: You have mostly B2C customers who do not need ITC, and you want to reduce compliance burden.
Choose monthly if: You have B2B customers who need ITC promptly, or your turnover is close to ₹5 crore.
Frequently Asked Questions
Can I switch between QRMP and monthly filing?
Yes, but only at the start of each quarter. You cannot switch mid-quarter.
What if I miss the PMT-06 payment?
Interest at 18% per annum applies on the unpaid amount from the due date.
Is GSTR-1 filing mandatory under QRMP?
Yes. Quarterly GSTR-1 is mandatory. IFF is optional for the first two months.
Can composition dealers use QRMP?
No. Composition dealers file GSTR-4 (annual) and CMP-08 (quarterly). QRMP is only for regular taxpayers.
Need help with GST return filing under QRMP or monthly scheme? I handle complete GST compliance starting ₹999/month. Message me on WhatsApp.
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