How does the GST QRMP scheme work?
How the Quarterly Return Monthly Payment scheme works on the GST portal: the Rs 5 crore turnover test, the opt-in window for each quarter, the fixed sum and self-assessment challan methods in PMT-06, and the Invoice Furnishing Facility cut-off on the 13th.
In this guide
QRMP lets a taxpayer with aggregate annual turnover up to Rs 5 crore file GSTR-1 and GSTR-3B quarterly while paying tax monthly. Tax for the first two months of a quarter is deposited in Form GST PMT-06 by the 25th of the following month, using either the fixed sum method or a self-assessed challan. Outward supplies to registered persons can be reported through the Invoice Furnishing Facility by the 13th, up to Rs 50 lakh a month under rule 59.
What does the QRMP scheme change?
QRMP moves the return to a quarter and leaves the payment monthly. That is the whole idea, and it is where the misunderstanding starts. Opting in reduces the number of returns, not the number of times money leaves the business.
The enabling words sit in section 39. The proviso to sub-section (1) lets the Government notify a class of registered persons who furnish a return for every quarter, subject to conditions. Sub-section (7) then requires such a person to pay monthly, either on the month's actual particulars or on an amount determined in a prescribed manner.
Opting in applies to both returns. The portal help is explicit that choosing QRMP puts GSTR-1 and GSTR-3B on a quarterly cycle together. You do not get quarterly GSTR-3B with monthly GSTR-1.
Who can opt into QRMP?
The eligibility test on the portal is aggregate annual turnover on the PAN of up to Rs 5 crore in the current financial year and the preceding one where applicable, with the last due GSTR-3B filed. A regular taxpayer, an SEZ developer, an SEZ unit, a taxpayer who has opted out of composition, and a person applying for fresh registration as a normal taxpayer can each opt in.
Because the turnover test is PAN based but the option is exercised per registration, a group can run QRMP on some GSTINs and monthly filing on others.
| Quarter | Window to opt in or out |
|---|---|
| April to June | 1 February to 30 April |
| July to September | 1 May to 31 July |
| October to December | 1 August to 31 October |
| January to March | 1 November to 31 January |
The preference carries forward. There is no annual re-election, and the option continues into later quarters unless you revise it or the turnover crosses Rs 5 crore. A new registration granted in the first month of a quarter can opt in for that quarter; granted in either of the later two months, it files monthly until the next quarter.
Why does saved GSTR-1 data block the QRMP switch?
There must be no data saved in GSTR-1 for the applicable period. Start entering invoices and the switch is blocked. Clear or file that draft before the opt-in window closes.
How is PMT-06 paid under QRMP?
For the first two months of a quarter, tax is deposited in Form GST PMT-06. The portal offers two routes, and the reason for the challan is selected as monthly payment for quarterly return.
| Fixed sum method | Self-assessment | |
|---|---|---|
| Amount | System populated. 35 per cent of the tax discharged from the cash ledger in the last filed quarterly GSTR-3B, or 100 per cent of that discharged in the last filed monthly GSTR-3B | Computed by the taxpayer on the month's liability net of credit |
| Editable | No | Yes |
| Interest comfort | Paying the populated amount by the 25th avoids interest for short payment for that month | Interest follows the actual liability, so a wrong estimate carries interest |
No challan is needed for a month with no liability, or where the cash and credit ledger balance already covers it. The third month is settled through the quarterly GSTR-3B, which adjusts what was already deposited.
When is the fixed sum method the wrong QRMP choice?
A business with a lumpy month is better served by self-assessment, because 35 per cent of a quiet quarter will understate a busy month and the shortfall carries interest. The fixed sum challan is a deposit, not the final liability.
What is the QRMP Invoice Furnishing Facility?
A quarterly filer creates a problem for its registered customers: their credit would otherwise wait for the quarter to close. The Invoice Furnishing Facility solves that. It lets a QRMP taxpayer report outward supplies to registered persons for each of the first two months of the quarter, so the recipient sees them in the same month.
It covers only part of GSTR-1: the business-to-business invoice tables, credit and debit notes to registered persons, and the corresponding amendment tables. It is not a full return. Rule 59 of the CGST Rules caps the IFF at Rs 50 lakh a month.
- Furnish the IFF for the month by the 13th of the following month.
- It is optional, but a submitted IFF must be filed. An unfiled submitted IFF blocks that quarter's GSTR-1.
- An IFF neither submitted nor filed by the due date expires, and credit cannot be passed for that month.
- Records already in the IFF are not re-entered in the quarterly GSTR-1.
Can IFF invoices move into the next quarter?
Saved records that were not filed can be moved forward: from the first month to the second, and from either into the quarterly GSTR-1. They cannot cross a quarter. Invoices in a filed IFF flow to the recipient's GSTR-2B. There is no late fee on a late IFF. The cost is commercial rather than statutory: a customer whose credit is delayed a quarter tends to notice.
How do I confirm QRMP eligibility?
- Read the official filing-preference FAQ for the Rs 5 crore turnover test, the quarter windows and the new-registration rule.
- Read the official IFF manual for the tables covered, the 13th cut-off and the move rules.
- Read the challan help for the fixed sum computation and the 25th, and section 39 for the enabling provision.
Portal help pages carry dated examples. Take the mechanism from them and the current turnover figure from the notification in force.
Where are QRMP changes notified?
The QRMP scheme is stable, but the Rs 5 crore turnover figure, the Rs 50 lakh IFF cap in rule 59 and the payment mechanics live in rules and notifications that change. CBIC and GST updates on Complied AI keep those beside section 39, so a decision to opt in is made on the current rule rather than a 2021 circular.
Practical checks
Common questions
What is the turnover limit for the QRMP scheme?
QRMP is open to a taxpayer whose aggregate annual turnover on the PAN is up to Rs 5 crore in the current financial year and in the preceding one, where applicable. The GST portal help also requires the last due GSTR-3B to have been filed before the option can be exercised. The turnover test is PAN based, but the option is exercised per GSTIN.
When can I opt into QRMP?
There is a window per quarter on the GST portal: 1 February to 30 April for the April to June quarter, 1 May to 31 July for July to September, 1 August to 31 October for October to December, and 1 November to 31 January for January to March. The choice then continues into later quarters until you change it or cross the Rs 5 crore turnover limit.
What is the due date for the monthly QRMP payment?
The deposit in Form GST PMT-06 for each of the first two months of a quarter is due by the 25th of the following month. The GST portal help states that paying the populated challan amount by the 25th avoids interest for short payment for that month. The third month is settled through the quarterly GSTR-3B.
Is the Invoice Furnishing Facility compulsory?
The Invoice Furnishing Facility is optional. Once an IFF is in submitted status it must be filed, and an unfiled submitted IFF blocks that quarter's GSTR-1. There is no late fee on a late IFF, and an IFF that is neither submitted nor filed by the 13th expires, so credit cannot be passed for that month.
My turnover is Rs 4 crore. Can I keep monthly GSTR-1?
No, not while you are on QRMP. The GST portal help is explicit that choosing QRMP puts GSTR-1 and GSTR-3B on a quarterly cycle together. You do not get quarterly GSTR-3B with monthly GSTR-1. Opt out in the window for the next quarter if you want both returns monthly again.
What is the IFF value cap under QRMP?
Rule 59 of the CGST Rules caps the Invoice Furnishing Facility at Rs 50 lakh of outward supplies to registered persons for each of the first two months of the quarter. The facility is available from the 1st to the 13th of the following month. Invoices above that cap wait for the quarterly GSTR-1.
Should I use the fixed sum method or self-assessment in PMT-06?
The fixed sum method is the safe default for a stable QRMP business: the portal populates 35 per cent of the tax discharged from the cash ledger in the last filed quarterly GSTR-3B, or 100 per cent of that discharged in the last filed monthly GSTR-3B. A lumpy month is better served by self-assessment, because 35 per cent of a quiet quarter will understate a busy month.
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How this guide was prepared
This guide is published by the Complied AI research desk. Its source list and stated position were checked against the official records shown below on 21 August 2026.
Automation, including AI, may assist research, drafting and structure. It does not replace the official record or amount to an independent professional review. Read our editorial standards and corrections policy.
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