GST Compliance

QRMP Scheme Under GST in India: Complete Guide for Small Taxpayers

Understand what the QRMP scheme is, who is eligible, how quarterly return filing with monthly tax payment works, and how to opt in or out. Guided by Chartered Accountants with 15+ years of GST advisory expertise.

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Filing GST returns every single month can be a heavy compliance burden for small businesses that do not have a dedicated accounts team. The QRMP scheme under GST, short for Quarterly Return Monthly Payment, was introduced by the GST Council specifically to ease this burden for small taxpayers, letting them file their main returns once every quarter while still paying tax monthly to keep government revenue collection steady.

Setupfiling.in is an online professional business services platform founded by experienced Chartered Accountants, Company Secretaries, and Trademark Attorneys with 15+ years of combined expertise. We have helped 50,000+ entrepreneurs and businesses across India with GST registration and return filing, including guiding small taxpayers on whether QRMP is the right choice for their business.

QRMP Scheme under GST in India

This guide explains what the QRMP scheme means, who can opt for it, how monthly tax payment works even though returns are filed quarterly, the due dates you need to track, and how our team can help with your GST registration and ongoing compliance.

What Is the QRMP Scheme Under GST?

QRMP stands for Quarterly Return Monthly Payment. It is an optional scheme under GST that allows eligible registered taxpayers to file their GSTR-1 and GSTR-3B returns on a quarterly basis instead of monthly, while still paying their estimated tax liability every month. This reduces the number of returns a small business needs to file in a year from 24 (12 GSTR-1 plus 12 GSTR-3B) down to 8 (4 GSTR-1 plus 4 GSTR-3B), while ensuring the government continues to receive tax revenue monthly.

The scheme was introduced to reduce the compliance load on small taxpayers without disrupting cash flow to the exchequer, and it applies at the GSTIN level, meaning a taxpayer with multiple GST registrations can choose QRMP for one registration and monthly filing for another if eligibility allows.

Who Is Eligible for the QRMP Scheme?

Turnover Threshold

Registered taxpayers with an aggregate annual turnover of up to Rs. 5 crore in the preceding financial year are eligible to opt for the QRMP scheme.

Returns Must Be Up to Date

The last GSTR-3B return due on the date of exercising the option must have already been filed before a taxpayer can opt into QRMP.

GSTIN-Wise Option

Since the option is exercised at the GSTIN level, businesses with multiple registrations under the same PAN can choose QRMP for eligible GSTINs individually.

How the QRMP Scheme Works

Under QRMP, GSTR-1 and GSTR-3B are filed once every quarter, but tax must still be deposited monthly for the first two months of the quarter using a simplified payment challan, with the final settlement happening when the quarterly GSTR-3B is filed.

Invoice Furnishing Facility (IFF)

Since GSTR-1 is filed quarterly, buyers of a QRMP taxpayer would otherwise have to wait an entire quarter to see their purchase invoices reflected for Input Tax Credit. To solve this, the Invoice Furnishing Facility (IFF) allows QRMP taxpayers to optionally upload B2B invoice details for the first two months of the quarter, so their buyers can claim input tax credit without waiting for the quarterly GSTR-1.

Monthly Tax Payment Methods Under QRMP

MethodHow It WorksBest Suited For
Fixed Sum MethodPay a pre-filled amount equal to 35% of the tax paid in cash in the last quarter (or 100% of the last month's tax if the previous quarter was filed monthly), using a system-generated challan.Businesses that want a simple, predictable monthly payment without manual calculation.
Self-Assessment MethodCalculate actual tax liability for the month based on real sales and available input tax credit, then pay accordingly.Businesses with fluctuating monthly sales who want to avoid over- or under-paying tax.

Benefits of Opting for the QRMP Scheme

Fewer Returns to File

Only 4 GSTR-1 and 4 GSTR-3B filings per year instead of 24 separate monthly returns.

Lower Accounting Cost

Reduced filing frequency can lower the professional and accounting costs of staying GST compliant.

Simplified Cash Payment

The Fixed Sum Method removes the need for monthly liability calculation for two out of three months in a quarter.

ITC Continuity for Buyers

The optional IFF facility keeps input tax credit flowing to buyers even though GSTR-1 itself is filed quarterly.

How to Opt In or Opt Out of the QRMP Scheme

  1. 1

    Check Eligibility

    Confirm your aggregate annual turnover is up to Rs. 5 crore and that your most recent due GSTR-3B has already been filed.

  2. 2

    Log In to the GST Portal

    Navigate to Services, then Returns, and select the option to opt in or opt out of the Quarterly Return filing option for the relevant GSTIN.

  3. 3

    Select the Applicable Quarter

    Choose the financial quarter from which you want the QRMP option to apply, keeping in mind the specific window each quarter allows for switching.

  4. 4

    Choose a Monthly Payment Method

    Select either the Fixed Sum Method or the Self-Assessment Method for depositing tax in the first two months of each quarter.

  5. 5

    File Quarterly Returns on Time

    File GSTR-1 and GSTR-3B once every quarter by their respective due dates, after depositing monthly tax for the first two months.

Choose Your GST Registration Package

Whether you are registering for GST for the first time or need ongoing return filing support before opting into QRMP, pick the package that fits your business.

Silver Package

Just the GST registration — fast and affordable

₹999/-
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Gold Package

GST registration + 6 months of returns

₹3999 ₹1999/-
  • GST Registration Certificate
  • GST Portal User ID & Password
  • 6 Months GST return filing
  • Delivery in 24 Hours
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RECOMMENDED

Premium Package

GST registration + 12 months of returns

₹7398 ₹3,699/-
  • GST Registration Certificate
  • GST Portal User ID & Password
  • 12 Months GST Return Filing
  • Delivery in 24 Hours
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Since QRMP requires 4 quarterly returns a year in place of 12 monthly ones, our Gold and Premium packages are built to cover your return filing needs whether you file monthly or opt into QRMP.

Information We Require for GST Registration & QRMP Support

Keep the following details ready before you place your order. This helps us complete your GST registration or QRMP-related return filing without delay.

  • Applicant Name and PAN Card
  • Aadhaar Card of Proprietor / Partners / Directors
  • Business Address Proof
  • Bank Account Details
  • Business Name and Nature of Business
  • Digital Signature Certificate (for companies and LLPs)
  • Existing GSTIN, if applying for QRMP support
  • Company Email ID and Mobile Number

Why Businesses Choose Setupfiling.in for GST Compliance

Setupfiling.in is built by Chartered Accountants, Company Secretaries, and Trademark Attorneys who help small businesses choose the right GST Filing frequency, register correctly the first time, and stay compliant every quarter or month.

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Related GST & Compliance Services

QRMP is one part of overall GST management. Explore other services our clients commonly need:

Frequently Asked Questions: QRMP Scheme Under GST

What does QRMP stand for under GST?

QRMP stands for Quarterly Return Monthly Payment, a scheme that allows eligible taxpayers to file GSTR-1 and GSTR-3B once every quarter while still paying tax monthly.

Who is eligible for the QRMP scheme?

Registered taxpayers with an aggregate annual turnover of up to Rs. 5 crore in the preceding financial year are eligible, provided their most recent due GSTR-3B has already been filed.

Do QRMP taxpayers still need to pay tax every month?

Yes. Even though returns are filed quarterly, tax must be deposited monthly for the first two months of the quarter, using either the Fixed Sum Method or the Self-Assessment Method.

What is the Fixed Sum Method under QRMP?

The Fixed Sum Method lets a taxpayer pay a pre-filled amount, generally 35% of the cash tax paid in the previous quarter, through a system-generated challan without manual calculation.

What is the Invoice Furnishing Facility (IFF) under QRMP?

IFF is an optional facility that lets QRMP taxpayers upload B2B invoice details for the first two months of a quarter, so their buyers can claim input tax credit without waiting for the quarterly GSTR-1.

Can a business opt out of QRMP once it has opted in?

Yes. Taxpayers can opt out of QRMP from the beginning of any quarter, provided they do so within the window allowed on the GST portal before that quarter's first month begins.

Is QRMP available separately for each GST registration?

Yes. Since the option is exercised at the GSTIN level, a taxpayer with multiple GST registrations under the same PAN can choose QRMP for one registration and monthly filing for another, as eligibility allows.

What happens if the correct amount is not paid under QRMP for a month?

Shortfall in monthly tax payment under QRMP can attract interest, and the shortfall must be settled along with the quarterly GSTR-3B, so accurate estimation each month is important.

Does QRMP reduce the number of GST returns filed in a year?

Yes. QRMP reduces filings from 24 returns a year (12 GSTR-1 and 12 GSTR-3B) to 8 returns a year (4 GSTR-1 and 4 GSTR-3B), while monthly tax payment continues.

What is included in the Gold GST registration package?

The Gold Package includes GST Registration Certificate, GST Portal User ID and Password, 6 months of GST return filing, and delivery within 24 hours.

What is the difference between the Gold and Premium GST packages?

The Gold Package includes 6 months of GST return filing along with registration, while the Premium Package includes a full 12 months of GST return filing along with registration, making it suited for businesses wanting a full year of compliance covered upfront.

How do I get help choosing between monthly filing and QRMP?

Message us on WhatsApp at +91 98182 09246 or email help@setupfiling.in with your turnover and filing history. Our Chartered Accountants will confirm your eligibility and recommend the right filing frequency for your business.

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