QRMP scheme: quarterly returns with monthly payment

Last reviewed 29 Sep 2026 · Educational summary, verify with the official source before acting

Taxpayers with aggregate turnover up to ₹5 crore can file GSTR-1 and GSTR-3B quarterly while paying tax monthly through PMT-06.

Eligibility: registered persons with aggregate turnover up to ₹5 crore in the preceding financial year (and in the current year so far).
Returns: GSTR-1 quarterly (13th after the quarter) with optional IFF for B2B in months 1 and 2. GSTR-3B quarterly (22nd/24th depending on State).
Monthly payment in months 1 and 2 via PMT-06 by the 25th:
- Fixed-sum method: pre-filled challan based on the previous quarter's cash payment (35% where the last return was quarterly).
- Self-assessment method: pay actual liability after considering ITC.
Opt in or out on the portal within the windows given for each quarter.

For B2B-heavy clients, check whether monthly filing suits their buyers better. IFF helps, but buyers see quarterly suppliers' invoices only after they are uploaded.

Sources & further reading

Official sources take precedence. Items marked "secondary" are professional summaries used for convenience.