QRMP (Quarterly Return Monthly Payment) scheme allows GST taxpayers with annual aggregate turnover (AATO) up to ₹5 crore to file GSTR-1 and GSTR-3B quarterly — reducing the compliance load from 24 returns per year to just 8. Tax must still be paid monthly via a pre-filled challan (PMT-06). For CA firms managing small business clients, QRMP reduces the number of returns to track significantly.
Who is Eligible for QRMP?
- Taxpayers with AATO up to ₹5 crore in the preceding financial year
- Must be registered as a regular taxpayer (not composition)
- Must not have a pending GST demand or notice that requires monthly filing
QRMP opt-in/opt-out: You can switch in or out at the start of any quarter from the GST portal (Services → Returns → Opt-in for Quarterly Return).
How QRMP Works: The 3-Month Cycle
| Month in Quarter | What to File | Tax Payment |
|---|---|---|
| Month 1 (e.g., April) | IFF (Invoice Filing Facility) — optional | PMT-06 challan by 25th May |
| Month 2 (e.g., May) | IFF — optional | PMT-06 challan by 25th June |
| Month 3 / Quarter End (e.g., June) | GSTR-1 by 13th July + GSTR-3B by 22nd/24th July | Included in GSTR-3B |
What is IFF (Invoice Filing Facility)?
IFF is an optional monthly statement for QRMP taxpayers where you can upload B2B invoices for Months 1 and 2 of the quarter. This allows your B2B buyers to see your invoices in their GSTR-2B and claim ITC without waiting until the end of the quarter. IFF is not mandatory — if you don't file it, all invoices are reported in the quarterly GSTR-1.
PMT-06: Monthly Tax Payment for QRMP
QRMP taxpayers pay tax monthly using PMT-06 challan. Two methods:
- Fixed Sum Method (FSM): Pay 35% of the tax paid in the last quarter automatically. Pre-calculated by GSTN.
- Self-Assessment Method (SAM): Calculate actual tax liability for the month and pay that amount.
Due date for PMT-06: 25th of the following month (for Months 1 and 2 of the quarter).
QRMP Deadlines for 2026-27
| Quarter | GSTR-1 Due Date | GSTR-3B Due Date | PMT-06 Months |
|---|---|---|---|
| Q1 (Apr–Jun 2026) | 13 July 2026 | 22/24 July 2026 | 25 May, 25 June |
| Q2 (Jul–Sep 2026) | 13 Oct 2026 | 22/24 Oct 2026 | 25 Aug, 25 Sep |
| Q3 (Oct–Dec 2026) | 13 Jan 2027 | 22/24 Jan 2027 | 25 Nov, 25 Dec |
| Q4 (Jan–Mar 2027) | 13 Apr 2027 | 22/24 Apr 2027 | 25 Feb, 25 Mar |
Track QRMP deadlines for every client automatically. TaxZeo's compliance calendar handles both monthly and quarterly filers — no manual tracking needed.
See GST Compliance Features →Frequently Asked Questions
Can a QRMP taxpayer switch to monthly filing mid-year?
Yes. You can opt out of QRMP at the beginning of any quarter. Go to GST portal → Services → Returns → Opt-in for Quarterly Return and choose monthly. The change takes effect from the next quarter.
Does QRMP apply to composition taxpayers?
No. Composition taxpayers file GSTR-4 (annual) and CMP-08 (quarterly tax payment). QRMP is only for regular taxpayers.