QRMP Scheme vs Monthly GST Return Filing: Due Dates, Payments and Who Should Opt In
QRMP vs monthly GST filing: quarterly GSTR-1 and GSTR-3B for turnover up to ₹5 crore, PMT-06 by the 25th, and when monthly filing is better.
Short answer
QRMP suits small taxpayers with aggregate turnover up to ₹5 crore who sell mostly to consumers or whose buyers do not need credit every month: it cuts return filings to four a year while tax is still paid monthly. Monthly filing suits B2B suppliers whose customers need invoices reflected in GSTR-2B every month, and businesses wanting simpler cash planning.
- QRMP eligibility
- Aggregate turnover up to ₹5 crore in previous year
- Monthly tax payment under QRMP
- PMT-06 by 25th of months 1 and 2
- Invoice Furnishing Facility
- Optional, 1st to 13th of months 1 and 2
- Quarterly GSTR-1
- By 13th after the quarter
- Quarterly GSTR-3B
- 22nd or 24th, depending on state
- Monthly filers
- GSTR-1 by 11th, GSTR-3B by 20th
What is the QRMP scheme?
The Quarterly Return Monthly Payment scheme lets registered persons with aggregate turnover up to ₹5 crore file GSTR-1 and GSTR-3B quarterly instead of monthly. Tax must still be paid every month: for the first two months of each quarter you deposit tax through Form PMT-06 by the 25th, and settle the balance with the quarterly GSTR-3B.
Monthly payment can be made by the fixed sum method, where the portal pre-fills an amount based on past returns, or by self-assessment of actual liability after adjusting input tax credit. B2B invoices for the first two months can be uploaded through the optional Invoice Furnishing Facility so that buyers get credit without waiting for the quarter end.
Side-by-side comparison
The table compares obligations under each option for a normal taxpayer. GSTR-3B due dates under QRMP vary by state category, with one group of states and union territories on the 22nd and the rest on the 24th.
| Factor | QRMP | Monthly filing |
|---|---|---|
| Eligibility | Turnover up to ₹5 crore | All regular taxpayers |
| GSTR-1 | Quarterly by 13th after quarter, IFF optional monthly | Monthly by 11th |
| GSTR-3B | Quarterly by 22nd or 24th | Monthly by 20th |
| Tax payment | Monthly via PMT-06 by 25th, quarter-end via GSTR-3B | Monthly with GSTR-3B |
| Returns filed per year | 8 (4 GSTR-1, 4 GSTR-3B) | 24 |
| Buyer's credit visibility | Delayed unless IFF used | Every month |
| Interest risk | Possible under self-assessment if short-paid | Standard interest on late payment |
| Switching | Opt in or out per quarter within window | Default |
| Best for | B2C and small B2B suppliers | Larger or B2B-heavy suppliers |
What are the trade-offs?
QRMP saves time and professional fees because returns drop from 24 to 8 a year. The cost is extra discipline: you still have to work out or deposit tax monthly, and if you use self-assessment and underpay, interest applies on the shortfall. Under the fixed sum method, no interest arises for the first two months if the pre-filled amount is paid on time, even if actual liability was higher.
For B2B suppliers, the quarter-end GSTR-1 means buyers see your invoices in GSTR-2B only after the quarter unless you use IFF. Many corporate buyers ask monthly filers to avoid this, so check customer expectations before opting in.
How do you opt in or out?
The QRMP option is exercised per GSTIN on the GST portal. It can be changed for a quarter from the first day of the second month of the preceding quarter to the last day of the first month of the quarter. Once chosen, it continues for future quarters until you change it or your turnover crosses ₹5 crore, after which you must move to monthly filing from the next quarter.
Which should you choose?
These rules reflect the usual practice among small businesses and their accountants in India. Revisit the choice each year as your turnover, customer mix and in-house accounting capacity change over the year.
- Mainly B2C sales, such as retail, food or local services: QRMP.
- Mostly B2B customers needing monthly credit: monthly filing, or QRMP with regular IFF uploads.
- Turnover close to ₹5 crore: monthly filing avoids a mid-year switch.
- Limited accounting support and steady monthly liability: QRMP with the fixed sum method.
- Large monthly input credit swings: monthly filing makes reconciliation easier.
Related services
Sources
- GSTN FAQs on QRMP scheme and IFF
- GSTN advisory on Quarterly Return with Monthly Payment scheme
- GST composition scheme rates, limits and returns (ClearTax)
Written by the Refogo Editorial Team from the official sources above and checked on 2026-10-31. Laws, rates and due dates change, and authorities often extend deadlines, so confirm your own case with a qualified professional. This is general information, not legal or tax advice. Read our editorial policy or report an error to support@refogo.com.
Common questions
Is tax payment quarterly under QRMP?
No. Only returns are quarterly. Tax for the first two months of each quarter must be paid by the 25th of the following month through PMT-06, and the balance with the quarterly GSTR-3B.
What is the Invoice Furnishing Facility?
IFF is an optional monthly upload of B2B invoices for the first two months of a quarter, available from the 1st to the 13th of the next month, so that buyers can claim credit without waiting for the quarterly GSTR-1.
Can a composition dealer opt for QRMP?
No. Composition dealers have their own quarterly payment through CMP-08 and an annual GSTR-4. QRMP applies only to regular taxpayers filing GSTR-1 and GSTR-3B.
What happens if turnover crosses ₹5 crore?
You become ineligible and must shift to monthly filing from the next quarter after the turnover is crossed.