In this guide
The Quarterly Return and Monthly Payment (QRMP) scheme lets eligible regular taxpayers file Form GSTR-1 and Form GSTR-3B quarterly while paying any tax due monthly through Form GST PMT-06.
It reduces the number of returns to file, but it does not remove the need to maintain monthly records, pay tax on time or reconcile input tax credit (ITC). QRMP taxpayers can also use the optional Invoice Furnishing Facility (IFF) to report certain invoices during the first two months of a quarter.
For FY 2026-27, the scheme applies to the financial year from 1 April 2026 to 31 March 2027. Check the filing frequency shown on the GST Portal for each GSTIN before preparing a return.
Who Can Use QRMP?
A registered person may opt for QRMP if their aggregate turnover is up to ₹5 crore on a PAN basis in the current and preceding financial years, as applicable, and the last due GSTR-3B has been filed. The scheme is for taxpayers required to file GSTR-1 and GSTR-3B.
Composition taxpayers use the composition scheme’s applicable statements and returns; they do not opt for QRMP as regular taxpayers. A person who has left the composition scheme may be eligible for QRMP if the conditions are met.
| Check | What to confirm |
|---|---|
| Turnover | PAN-based aggregate turnover is within the ₹5 crore limit for the relevant financial years |
| Previous return | The last due GSTR-3B has been filed |
| Taxpayer type | The GSTIN is eligible for the regular-taxpayer QRMP option |
| Multiple GSTINs | Check and select the filing frequency separately for each GSTIN |
Newly registered taxpayers may also be able to opt in, depending on their expected turnover, registration period and the option available on the portal. A business with GSTINs in different States or Union Territories can choose different filing frequencies for eligible GSTINs under the same PAN.
When Can You Opt In or Out?
You can generally select or change the filing frequency during the applicable window for the quarter:
| Quarter | Normal opt-in or opt-out window |
|---|---|
| April–June | 1 February to 30 April |
| July–September | 1 May to 31 July |
| October–December | 1 August to 31 October |
| January–March | 1 November to 31 January |
For the October–December 2026 quarter, the normal selection window ends on 31 October 2026. The portal displays the available option for each GSTIN. Once a quarter begins, the filing frequency generally cannot be changed for that quarter.
To select a frequency, log in to the GST Portal and go to Services → Returns → Opt-in for Quarterly Return. Choose the financial year and quarter, review the frequency shown for the GSTIN, select quarterly or monthly filing, and save your choice. QRMP generally continues for later quarters until you opt out, but check eligibility and the portal status each quarter.
Returns, Payments and Usual Due Dates
Under QRMP, GSTR-1 and GSTR-3B are filed quarterly. Any tax due for the first two months is generally deposited through PMT-06. The remaining liability for the quarter is reported and paid when filing GSTR-3B.
| Compliance | Usual due date |
|---|---|
| PMT-06 for the first month | 25th of the following month |
| PMT-06 for the second month | 25th of the following month |
| Quarterly GSTR-1 | 13th of the month following the quarter |
| Quarterly GSTR-3B | 22nd or 24th of the month following the quarter, depending on the State or Union Territory |
For the October–December 2026 quarter, the usual dates are:
- PMT-06 for October: 25 November 2026
- PMT-06 for November: 25 December 2026
- Quarterly GSTR-1: 13 January 2027
- Quarterly GSTR-3B: 22 or 24 January 2027, depending on the GSTIN’s State or Union Territory
These are normal due dates. A government notification may extend a date, so check the GST Portal and current notifications before filing. The 22nd or 24th GSTR-3B date depends on the applicable State or Union Territory group.
A PMT-06 deposit is not a monthly GSTR-3B filing. It is credited to the electronic cash ledger and applied when the quarterly GSTR-3B is filed. For the first two months, a challan may not be needed if the electronic cash and credit ledger balances are sufficient for that month’s liability, or if there is no liability.
How to Use IFF
IFF is optional. It lets QRMP taxpayers report certain details, such as eligible B2B invoices and credit or debit notes, for the first two months of a quarter. This can help registered customers see invoice details earlier for their records and ITC reconciliation.
The usual IFF deadline is the 13th of the following month. IFF generally closes after that date and cannot be filed late. Include eligible invoice details that were not reported through IFF in the quarterly GSTR-1. Details already filed through IFF should not be reported again in GSTR-1.
IFF is not a monthly return, and it does not replace quarterly GSTR-1 or GSTR-3B. Check the portal’s current limits and validations before filing.
Paying Tax Through PMT-06
For each of the first two months, eligible QRMP taxpayers can generally use the fixed-sum method or self-assess the tax due.
Fixed-Sum Method
The portal generates a challan based on tax paid in cash in an earlier GSTR-3B:
- If the previous GSTR-3B was quarterly, the fixed amount is generally 35% of the net cash tax paid in the preceding quarter.
- If the previous GSTR-3B was monthly, the fixed amount is generally 100% of the net cash tax paid in the preceding month.
The portal calculates the amount. Review the challan and confirm that the fixed-sum option is available for the GSTIN before paying. It is generally unavailable to some new taxpayers, taxpayers who have opted out of the composition scheme and taxpayers who have not filed their last due GSTR-3B.
Self-Assessment Method
Work out the month’s liability using the month’s supplies, eligible ITC and other relevant records, then create and pay the PMT-06 challan. This can be useful when the actual monthly liability differs substantially from the fixed amount, but it requires up-to-date records.
| Method | How the amount is calculated | What to check |
|---|---|---|
| Fixed sum | Portal-generated amount based on eligible earlier cash tax payments | Previous return status and amount displayed |
| Self-assessment | Actual liability for the month, considering eligible ITC and other records | Sales, purchases, credit notes and ledger balances |
Do not pay a fixed amount without checking the challan and your records. Deposits made for the first two months are accounted for when you file GSTR-3B for the quarter. The rules restrict refund or other use of these amounts before that quarterly return is filed.
A Practical Quarterly Filing Process
- Check the filing frequency shown for each GSTIN.
- Update sales, purchase, credit-note and debit-note records monthly.
- Decide whether customers need eligible invoice details through IFF.
- For the first two months, check whether a PMT-06 payment is due and choose the available payment method.
- At quarter-end, reconcile books, billing records and marketplace statements. Review GSTR-2B and ITC eligibility.
- File GSTR-1 with the remaining reportable details, including details not already submitted through IFF.
- Prepare GSTR-3B, review liabilities and ITC, and check the cash already deposited.
- Pay any remaining amount, file the return and save the acknowledgements and workings.
GSTR-3B generally cannot be amended after filing. If you find an error, follow the applicable correction or adjustment process for a later period. Do not try to correct a GSTR-3B error simply by changing figures in GSTR-1.
TaxClear’s GST reconciliation guide explains how to compare returns with books and ITC records.
When QRMP May Suit Your Business
Quarterly filing may reduce return-filing tasks for a business with steady transactions. IFF also provides a way to report selected invoices early when registered customers need them.
QRMP still requires monthly attention. You need to monitor PMT-06 dates, use IFF on time if needed, and reconcile records throughout the quarter. Consider:
- Whether your invoices and books are updated monthly.
- Whether registered customers need invoice details before quarterly GSTR-1.
- Whether you can calculate monthly liability accurately.
- Whether your staff can track payment and return dates.
- Whether each GSTIN is eligible and shows the selected frequency on the portal.
TaxClear’s GST services are available to businesses seeking help with GST registration and return filing.
Common QRMP Mistakes
- Applying the ₹5 crore limit separately to each GSTIN instead of checking aggregate turnover on a PAN basis.
- Assuming quarterly filing means tax can wait until the end of the quarter.
- Missing the first two months’ PMT-06 due dates.
- Trying to file IFF after its deadline.
- Reporting an invoice in both IFF and quarterly GSTR-1.
- Paying a fixed-sum challan without checking the amount and eligibility.
- Assuming payment through PMT-06 replaces quarterly GSTR-1 or GSTR-3B.
- Assuming every GSTIN under the same PAN must use the same filing frequency.
Frequently Asked Questions
Do eligible taxpayers with turnover below ₹5 crore have to choose QRMP?
No. Eligible taxpayers can generally choose quarterly or monthly filing. Check the available option for each GSTIN on the GST Portal.
Is IFF mandatory under QRMP?
No. IFF is optional. You can report eligible details for the first two months through IFF or include them in quarterly GSTR-1.
When is PMT-06 due?
For the first two months of a quarter, the usual due date is the 25th of the following month. Check for extensions and the date shown on the portal.
Are GSTR-1 and GSTR-3B both filed quarterly?
Yes. Both are generally filed quarterly under QRMP. Tax due for the first two months is generally deposited monthly through PMT-06.
Can different GSTINs under one PAN use different frequencies?
Yes. Eligible GSTINs can generally have different filing frequencies. Confirm each GSTIN’s status and selection on the portal.
