QRMP Scheme Under GST: Eligibility, Due Dates, Monthly Payment and Late Fee

The QRMP scheme lets a GST taxpayer with aggregate turnover up to Rs 5 crore file GSTR-1 and GSTR-3B once a quarter instead of every month. Tax is still paid monthly for the first two months of each quarter.

Below: who can join, the opt-in dates, what is filed and paid on which date, how the 35% challan works, and what interest and late fee apply.

What the QRMP Scheme Means

QRMP is a GST scheme that separates filing from payment: returns go in every quarter, and tax goes in every month. It started on 1 January 2021 for small taxpayers, to cut the number of returns they file in a year.

A monthly filer files 12 GSTR-1 and 12 GSTR-3B returns in a year, which is 24. A QRMP filer files 4 and 4, which is 8, and pays through 8 PMT-06 challans for the first two months of each quarter.

The scheme does not change how much tax you owe. It changes when you report it and when you pay each instalment.

Who Is Eligible for the QRMP Scheme

A registered person who files GSTR-3B and has aggregate turnover up to Rs 5 crore is eligible. The GST portal FAQ computes that turnover on a PAN basis across all the GSTINs held under one PAN.

If turnover crosses Rs 5 crore during a quarter, you are not eligible from the next quarter and go back to monthly GSTR-3B.

How to Opt In to the QRMP Scheme and When

You opt in on the GST portal during a fixed window before each quarter starts or in its first month. Miss the window and you wait for the next quarter.

Once you opt in, the choice carries to later quarters until you change it or lose eligibility. You cannot change the option for two consecutive quarters at once.

What Is Filed and Paid on Which Date Under QRMP

In each quarter you have one optional invoice upload and one payment for each of the first two months, then one return pair after the quarter ends. The 22nd or 24th date for GSTR-3B depends on your state.

The Invoice Furnishing Facility (IFF) Under QRMP

The Invoice Furnishing Facility is an optional way to report B2B sales in the first two months of a quarter. The GST portal sets the last date for a month as the 13th of the next month.

Monthly Tax Payment: Fixed Sum Method and Self-Assessment

You pay tax for the first two months by the 25th of the next month, using one of two methods. The choice is made each month on Form PMT-06.

Under the fixed sum method, a quarterly filer pays 35% of the tax paid in cash in the last quarterly return. A taxpayer who filed monthly last quarter pays 100% of the cash tax of the last month of that quarter.

Under self-assessment you work out the month's tax on sales, subtract the credit shown in that month's GSTR-2B, and pay the balance in cash. No payment is needed if the ledger balance already covers the liability, or if the liability is nil.

For the second month, the test uses the combined liability of the first and second months. A person who has not filed the return for the full preceding tax period cannot use these methods.

Worked Example of the 35% Challan and Self-Assessment

The fixed sum amount is 35% of last quarter's cash tax, head by head. Take a business that paid Rs 10,000 CGST, Rs 10,000 SGST, Rs 20,000 IGST and Rs 3,000 cess in cash for January to March.

A monthly filer who paid Rs 3,000 CGST, Rs 3,000 SGST, Rs 5,000 IGST and Rs 1,000 cess in cash in March pays the same amounts in April and May, because the rate is 100% of the last month.

For self-assessment, suppose April output tax is Rs 90,000 IGST and the GSTR-2B shows Rs 60,000 of IGST credit. The cash payment on PMT-06 is Rs 30,000 by 25 May.

Interest Under the QRMP Scheme

Interest is 18% a year on tax that is paid late, counted by the day. Under the fixed sum method, paying the pre-filled challan on time and clearing any excess by the GSTR-3B due date means no interest at all.

Under self-assessment, interest at 18% applies to the net liability unpaid or paid late for the first two months. Late tax for the third month attracts 18% under either method.

To see the size of a delay, a Rs 3,500 challan paid 10 days late costs about Rs 17 in interest. That is 3,500 times 18% times 10 divided by 365.

Late Fee for Quarterly GSTR-3B

A late fee applies if the quarterly GSTR-3B is filed after its due date, and it does not apply to a late PMT-06 payment. A published guide gives the daily rates below, subject to a maximum.

The guide gives a cap of Rs 5,000 a return. The cap in the notification depends on turnover and on whether the return is nil, so read the late fee notification on cbic-gst.gov.in for your own case.

Input Tax Credit for QRMP Taxpayers

Claiming input tax credit works the same way under QRMP as under monthly filing. The quarterly GSTR-2B is generated on the 14th of the month after the quarter, once the quarterly GSTR-1 is filed.

Buyers who deal with QRMP suppliers should check the quarterly GSTR-2B for credit. A supplier who uploads through IFF makes the credit visible a month or two earlier.

Credit that is blocked by law stays blocked whatever the filing frequency, as the article on ineligible ITC under Section 17(5) explains.

Opting Out of QRMP and Losing Eligibility

You can leave the scheme in the same windows you use to join it, and you must leave if your turnover crosses Rs 5 crore. After that, GSTR-3B is monthly again.

A published guide notes that the choice is made GSTIN by GSTIN, so a business with several registrations under one PAN has to decide for each one.

Is the QRMP Scheme Right for Your Business

QRMP suits a small business with mostly steady sales and few B2B buyers who need quick credit. It does not suit one whose buyers chase invoices every month.

The saving is in paperwork, not in tax. Since tax is still paid every month, the cash outflow stays close to monthly filing.

The portal also lets a QRMP taxpayer amend quarterly details through GSTR-1A. A published guide cites GSTN advisories of 26 July 2024 and 10 June 2025 on GSTR-1A and refund claims for invoices filed through IFF.

Frequently Asked Questions: QRMP Scheme