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QRMP Scheme Explained: Monthly vs. Quarterly GST Return Filing
File returns four times a year instead of twelve — but keep paying tax every month. Here is exactly how the QRMP scheme works, who should choose it, who shouldn't, and how SetupFiling.in's CA team files it for you.
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Quick Answer: The QRMP scheme (Quarterly Return Filing and Monthly Payment of tax) lets GST-registered taxpayers with aggregate turnover up to ₹5 crore file GSTR-1 and GSTR-3B once a quarter instead of every month, while still paying estimated tax every month through challan PMT-06. Choose it if your buyers are mostly consumers and your paperwork is light; stay monthly if your customers are businesses that need your invoices in their input tax credit every month.
What Is the QRMP Scheme in GST?
QRMP stands for Quarterly Return Filing and Monthly Payment. It is an optional scheme for small taxpayers under which the two main returns — GSTR-1 (outward supplies) and GSTR-3B (summary return and tax payment) — are filed quarterly. The catch, and the part many people miss, is that tax is still paid monthly. You are filing less often, not paying less often.
The idea is to cut the compliance load for small businesses: instead of twelve filing cycles a year, you handle four, with a light monthly payment step in between. It does not change how much tax you owe — only how often you report it. Our CAs at SetupFiling.in see the same pattern every quarter: businesses that choose QRMP for the right reasons save real time, while those who choose it without understanding the monthly payment step end up paying interest. This guide is meant to put you in the first group. If you are still setting up, start with GST registration services across India.
Monthly vs. Quarterly GST Return Filing — Side-by-Side
| Basis | Regular monthly filing | QRMP (quarterly filing) |
|---|---|---|
| Who can use it | Every regular taxpayer | Taxpayers with aggregate turnover up to ₹5 crore who meet the scheme's conditions |
| GSTR-1 frequency | Every month | Once a quarter, with optional monthly invoice upload through IFF |
| GSTR-3B frequency | Every month | Once a quarter |
| Tax payment | With each monthly GSTR-3B | Monthly through challan PMT-06 for the first two months, balance with the quarterly GSTR-3B |
| Buyer's input tax credit | Invoices reach the buyer's GSTR-2B every month | Invoices reach the buyer only after your quarterly GSTR-1 — unless you upload them monthly through IFF |
| Filings per year | 24 (12 + 12) | 8 (4 + 4), plus monthly payment challans |
| Best suited to | B2B suppliers, high-volume sellers, businesses with large credit flows | Small traders, service providers and retailers with modest invoice counts |
*Turnover limit and conditions are set by the GST Council and can be revised. Confirm current rules on the GST portal or with our team before opting in.
How a QRMP Quarter Actually Works
Take any quarter — for example April to June. Here is the rhythm you follow:
| When | What you do | Required? |
|---|---|---|
| Month 1 and Month 2 of the quarter | Upload B2B invoices through the Invoice Furnishing Facility (IFF) by the 13th of the next month, so your buyers can claim credit early | Optional |
| 25th of the month after Month 1 and Month 2 | Pay estimated tax for that month through challan PMT-06 | Yes, where tax is payable |
| 13th of the month after the quarter ends | File the quarterly GSTR-1 | Yes |
| 22nd or 24th of the month after the quarter ends | File the quarterly GSTR-3B and pay the remaining tax (date depends on your state category) | Yes |
Due dates are notified by the government and are sometimes extended. We track the live calendar for every client we file for.
The Two Ways to Calculate Your Monthly Payment
Fixed Sum Method
The portal pre-fills a challan equal to 35% of the cash tax you paid in the previous quarter's GSTR-3B (or the last monthly cycle). It needs no calculation and is the simplest option for steady businesses.
Self-Assessment Method
You calculate the actual tax for the month — outward liability less the input credit available in your GSTR-2B — and pay that. It tracks reality closely, which suits businesses whose sales swing from month to month.
A Quick Illustration
Suppose your cash tax paid in the previous quarter was ₹90,000. Under the Fixed Sum Method, the monthly challan for each of the first two months would be 35% of that, which is ₹31,500. In the quarterly GSTR-3B, you report the full quarter's liability, adjust the ₹63,000 already paid, and clear any balance. The figures here are illustrative only — your actual numbers depend on your own filing history.
Should You Choose Monthly or Quarterly? A Simple Decision Guide
QRMP usually fits if you:
- Sell mostly to consumers (B2C) and rarely need to push invoices to buyers
- Have a modest number of invoices each month
- Run a small service, trading or retail business with turnover within the limit
- Want fewer deadlines and fewer portal sessions to manage
- Have stable monthly sales, so the fixed sum method works smoothly
Stay monthly if you:
- Supply mainly to registered businesses who need your invoices in their credit every month
- Receive large input credit and want it reflected quickly in your cash flow
- Have a high invoice count where quarterly reconciliation becomes heavy
- Are close to the turnover limit and expect to cross it soon
- Prefer the discipline of closing your books every month
Common QRMP Mistakes That Cost Money
Forgetting the monthly challan
Because there is no return in months one and two, the PMT-06 payment is easy to forget. Missing it can mean interest on the tax paid late.
Delaying invoices for buyers
If you skip IFF, business customers cannot claim credit on your invoices until your quarterly GSTR-1. Some buyers will push back or pay late.
Assuming a NIL quarter needs nothing
A quarter with no sales still has to be filed. Late fees apply to NIL returns too, so a quiet quarter is not a free pass.
Ignoring the turnover limit
Crossing the aggregate turnover limit ends your eligibility for the scheme. Track turnover through the year, not just at filing time.
How to Opt for the QRMP Scheme — Step by Step
1
Confirm you are eligible
Check that your aggregate turnover is within the limit and that your returns are up to date. Pending returns can block the option.
2
Log in to the GST portal
Go to the registration services section and choose the option to opt in or out of the QRMP scheme.
3
Select the quarterly option and submit
Choose quarterly filing within the permitted window, which is tied to the quarter you are opting for, and save the confirmation.
4
Pick your payment method
Decide between the Fixed Sum Method and the Self-Assessment Method for your monthly challans, based on how steady your sales are.
5
Hand the filing to us
Pick a plan above, share your invoices, and our CAs handle the monthly challans, the quarterly GSTR-1 and the quarterly GSTR-3B.
What SetupFiling.in Handles for QRMP Filers
- Review of your eligibility and a monthly-vs-quarterly recommendation
- Reminders for every PMT-06 payment date
- Optional monthly IFF uploads for your business customers
- Reconciliation of sales and purchases against GSTR-2B
- Quarterly GSTR-1 and GSTR-3B preparation and filing
- Acknowledgements sent to you after every filing
Why File Your QRMP Returns With SetupFiling.in?
QRMP looks simple until the first quarter ends and three months of invoices need reconciling at once. Our team of Chartered Accountants and Company Secretaries keeps a running record through the quarter, so nothing piles up at the deadline. We also help with updating your GST registration details, the GST cancellation process and LUT filing for exporters as your business grows.
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Related Compliance Services
Most businesses on QRMP need a few other services along the way:
Frequently Asked Questions — QRMP Scheme
What is the QRMP scheme in GST?
QRMP is the Quarterly Return Filing and Monthly Payment scheme. Eligible taxpayers file GSTR-1 and GSTR-3B once a quarter but still pay tax every month through challan PMT-06.
Who is eligible for the QRMP scheme?
Registered taxpayers with aggregate turnover up to ₹5 crore in the preceding financial year, who have filed their required returns, can opt in. The limit and conditions can change, so confirm the current rule before opting.
Is quarterly GST return filing better than monthly?
It depends on your customers. Quarterly suits small businesses selling mainly to consumers. Monthly suits businesses whose buyers need invoices reflected in their Input Tax Credit every month.
Do I still pay GST every month under QRMP?
Yes. For the first two months of each quarter you pay estimated tax through challan PMT-06 by the 25th of the next month, and the balance goes with the quarterly GSTR-3B.
What is the Invoice Furnishing Facility (IFF)?
IFF lets QRMP taxpayers upload B2B invoices in the first two months of a quarter so their buyers can claim input tax credit earlier. It is optional, and monthly limits apply.
What is the difference between the Fixed Sum and Self-Assessment methods?
The Fixed Sum Method pre-fills a challan at 35% of the cash tax paid in the previous period. The Self-Assessment Method has you calculate the actual tax for the month, taking available input credit into account.
How do I opt in or out of the QRMP scheme?
Log in to the GST portal, go to the registration services section and choose the QRMP opt-in or opt-out option within the permitted window. Our team can do this for you.
Do I need to file a return if I had no sales in the quarter?
Yes. A NIL return must still be filed for the quarter, and late fees can apply even though no tax is due.
How much does gst return filing cost with SetupFiling.in?
The Silver plan (3 months, up to 200 invoices) is ₹1,500, the Gold plan (6 months) is ₹2,500 and the Premium plan (12 months) is ₹4,500, all currently at 50% off their original prices.
Can I switch from QRMP back to monthly filing?
Yes. You can opt out within the permitted window and return to monthly filing. Crossing the turnover limit also ends QRMP eligibility.
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