QRMP Scheme Compliance in India, Fully Managed by Experts
CA/CS-managed QRMP compliance, handled end to end — opt-in, monthly PMT-06 computation and payment, IFF uploads, and quarterly GSTR-1 & GSTR-3B. 100% online, with due-date reminders and zero hidden charges.
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What Is QRMP Scheme Compliance?
A quick, plain-language explanation before the details.
The QRMP scheme lets small taxpayers file GSTR-1 and GSTR-3B quarterly while paying tax monthly via Form PMT-06 — cutting return filings from 12 to 4 a year.
QRMP is available under Rule 61A of the CGST Rules, 2017 to a registered person required to file GSTR-3B whose aggregate turnover was up to ₹5 crore in the preceding financial year. GSTR-1 and GSTR-3B are furnished quarterly, and tax for the first two months of a quarter is deposited in Form GST PMT-06.
Administered by the Goods and Services Tax Network (GSTN) under the Central Board of Indirect Taxes and Customs (CBIC), via the portal gst.gov.in.
A QRMP preference continues quarter to quarter until you opt out or your turnover crosses ₹5 crore. Opt-in / opt-out is GSTIN-wise and quarter-wise within the specified window.
Quick Facts
Is This Service Right for You?
Ideal for
- Registered regular taxpayers with turnover up to ₹5 crore
- Retailers and small traders wanting fewer returns
- Service providers, consultants and freelancers with modest turnover
- B2B suppliers who want buyers to get ITC on time via IFF
- Seasonal businesses that prefer the fixed-sum monthly payment option
- Multi-GSTIN firms mixing QRMP and monthly filing across GSTINs
You may need this if
- Your aggregate turnover was up to ₹5 crore in the preceding year
- You want to file GSTR-1 & GSTR-3B four times a year instead of twelve
- You want to reduce return deadlines and late-fee exposure
- You supply to business buyers who need timely input tax credit
- You prefer paying monthly tax via the fixed-sum (35%) method
- You want a CA/CS team to manage opt-in, PMT-06, IFF and returns
Not sure if you need this?
Talk to an Expert →Why QRMP Scheme Compliance Matters
QRMP reduces your filing load without leaving the regular ITC-based scheme. Here is why staying compliant under QRMP matters.
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01
Fewer Returns
File GSTR-1 and GSTR-3B just 4 times a year instead of 12 — less paperwork and fewer deadlines to track.
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02
Easier Cash Flow
Pay monthly via PMT-06 using the fixed-sum (35%) method — no need to close the books every month.
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03
Buyers Keep ITC
Upload B2B invoices monthly through IFF so your buyers see them in GSTR-2B and claim credit on time.
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04
Fewer Late Fees
Fewer return deadlines means fewer chances to miss one — lower risk of ₹50/day late-fee exposure.
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05
Flexible Opt-In
Opt in or out GSTIN-wise and quarter-wise — switch as your turnover and business needs change.
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06
100% Online
Opt-in, PMT-06 challans, IFF and quarterly returns — all handled on the GST portal, no office visits.
Simple, Transparent Pricing
Custom quote for your case
Fees depend on your business type and scope. Get a clear, itemised quote upfront — no hidden professional charges, government fee billed at actuals.
Who Can Apply?
Eligibility checklist
- Aggregate turnover up to ₹5 crore in the preceding financial year
- A registered regular taxpayer required to file GSTR-3B (not composition)
- Opt-in exercised GSTIN-wise and quarter-wise within the specified window
- Previous-period returns (GSTR-3B) up to date before opting in
- Ability to deposit monthly tax via Form GST PMT-06 for months 1 & 2
- Move to monthly filing from the next quarter if turnover crosses ₹5 crore
Everything You Need. One Professional Team.
Eligibility Check
Confirm turnover up to ₹5 crore and whether QRMP is the right fit for each GSTIN.
Opt-In / Opt-Out
Exercise your QRMP preference GSTIN-wise and quarter-wise within the portal window.
PMT-06 Computation
Advise fixed-sum (35%) vs self-assessment and compute monthly tax for months 1 & 2.
Monthly Payment
Generate and pay the Form GST PMT-06 challan on time each month.
IFF Filing
Upload B2B invoices in months 1 & 2 so buyers see them in GSTR-2B.
Quarterly GSTR-1
File the quarter’s outward-supply return with correct HSN/SAC and invoice data.
Quarterly GSTR-3B
File GSTR-3B, adjust PMT-06 already paid and settle any balance tax.
ITC Reconciliation
Reconcile GSTR-2B against books and act on invoices in IMS each quarter.
What You’ll Receive
What Information Is Needed for QRMP Filing?
QRMP filing works from your sales, purchase and ITC data each quarter, plus GST portal access. Keep clear records ready — everything is collected securely online.
GST Account
Portal access for filing- GSTIN & GST portal login credentials
- QRMP preference / opt-in status for the quarter
- Previous quarter’s PMT-06 & GSTR-3B (for fixed-sum reference)
Sales & Invoices
For IFF & GSTR-1- B2B sales invoices for months 1 & 2 (for IFF)
- Full quarter’s outward-supply data for GSTR-1
- Credit / debit notes and amendments
- HSN / SAC summary for the quarter
Purchases & ITC
For GSTR-3B- Purchase register for the quarter
- GSTR-2B auto-drafted ITC statement
- IMS actions (accept / reject / pending) on inward invoices
- Details of any reverse-charge liability
PMT-06 by the 25th
Monthly tax for months 1 & 2 must be deposited in Form GST PMT-06 by the 25th of the following month, using the fixed-sum (35%) or self-assessment method.
IFF is optional but useful
IFF lets you upload B2B invoices in months 1 & 2 (by the 13th) so buyers get ITC on time. Invoices not uploaded via IFF still go into the quarterly GSTR-1.
GSTR-3B due date is state-wise
Quarterly GSTR-3B is due on the 22nd (Category-X states/UTs) or 24th (Category-Y states/UTs) of the month after the quarter.
IMS feeds GSTR-2B
Under the Invoice Management System, buyers accept or reject your invoices to claim ITC — keep IFF and quarterly GSTR-1 accurate so their credit flows correctly.
Don’t have all the documents?
We’ll identify what your case needs →QRMP Scheme Compliance — Step by Step
The entire cycle — opt-in, PMT-06, IFF and quarterly returns — happens online at gst.gov.in.
Opt into QRMP
Confirm turnover up to ₹5 crore and opt in on the GST portal (GSTIN-wise, quarter-wise) within the specified window.
IFF for months 1 & 2
Optionally upload B2B invoices via the Invoice Furnishing Facility by the 13th so buyers see them in GSTR-2B.
Pay PMT-06 monthly
Deposit monthly tax for months 1 & 2 via Form GST PMT-06 by the 25th — fixed-sum (35%) or self-assessment.
File quarterly GSTR-1
File the quarter’s outward-supply return GSTR-1 on the portal by the 13th of the month after the quarter.
File quarterly GSTR-3B
File GSTR-3B, adjust the PMT-06 already paid and settle any balance tax by the 22nd or 24th.
Reconcile ITC & IMS
Reconcile GSTR-2B against your books and act on inward invoices in IMS to keep input tax credit accurate.
QRMP Due Dates — At a Glance
| Stage | Expected Time |
|---|---|
| IFF — B2B invoices for months 1 & 2 (optional) | By the 13th of the following month |
| PMT-06 — monthly tax for months 1 & 2 | By the 25th of the following month |
| Quarterly GSTR-1 & GSTR-3B (after quarter) | GSTR-1 by 13th; GSTR-3B by 22nd / 24th |
Quarterly GSTR-3B is due on the 22nd for Category-X states/UTs and the 24th for Category-Y states/UTs. Under the fixed-sum method, no interest applies on the PMT-06 deposit if the quarterly GSTR-3B is filed on time. Opt-in / opt-out is exercised each quarter within the portal window.
Key Dates — At a Glance
| Frequency | What Is Due |
|---|---|
| Monthly (Months 1 & 2) | IFF — B2B invoices by the 13th (optional) · PMT-06 — monthly tax by the 25th · Track cash-ledger balance for set-off |
| Quarterly | GSTR-1 — by the 13th after the quarter · GSTR-3B — by the 22nd / 24th after the quarter · GSTR-2B / ITC reconciliation & IMS action |
| Event-Based | Opt-in / opt-out review each quarter · Move to monthly filing if turnover crosses ₹5 crore · Amendments and credit / debit notes as they arise |
| Annually | GSTR-9 annual return (turnover above ₹2 crore) · GSTR-9C reconciliation (turnover above ₹5 crore) · Year-end ITC and turnover review |
Dates are indicative and may change with government notifications. Our team tracks every deadline so you never miss a filing.
Doing It Yourself vs TaxClue
Doing It Yourself
- Track two separate PMT-06 deadlines every quarter yourself
- Choose between fixed-sum (35%) and self-assessment each month
- Remember to file IFF by the 13th for buyer ITC
- Watch the state-wise 22nd / 24th GSTR-3B due date
- Reconcile GSTR-2B and act on invoices in IMS
- Handle opt-in / opt-out within the quarterly window
- Risk late fees and interest on missed PMT-06 or returns
With TaxClue
- Expert computes and pays PMT-06 on time each month
- Fixed-sum vs self-assessment advised per case
- IFF uploaded so buyers get ITC on time
- State-wise GSTR-3B due date tracked for you
- GSTR-2B reconciled and IMS actioned each quarter
- Opt-in / opt-out reviewed every quarter GSTIN-wise
- Due-date reminders — fewer missed deadlines
Skip the guesswork.
Let an expert handle it →Common Mistakes That Delay Your Application
TaxClue reviews your documents before filing to reduce avoidable errors.
What QRMP Compliance Applies Each Quarter?
Monthly (Months 1 & 2)
- IFF — B2B invoices by the 13th (optional)
- PMT-06 — monthly tax by the 25th
- Track cash-ledger balance for set-off
Quarterly
- GSTR-1 — by the 13th after the quarter
- GSTR-3B — by the 22nd / 24th after the quarter
- GSTR-2B / ITC reconciliation & IMS action
Event-Based
- Opt-in / opt-out review each quarter
- Move to monthly filing if turnover crosses ₹5 crore
- Amendments and credit / debit notes as they arise
Annually
- GSTR-9 annual return (turnover above ₹2 crore)
- GSTR-9C reconciliation (turnover above ₹5 crore)
- Year-end ITC and turnover review
Penalties & Consequences
What is at stake if you do not comply
- 18% interest per annum on shortfalls in the monthly PMT-06 payment
- Late fee of ₹50/day (₹20/day nil) on late quarterly GSTR-1 / GSTR-3B
- Buyers lose timely ITC when B2B invoices are not uploaded via IFF
- Using the wrong state due date (22nd vs 24th) triggers a late filing
- Continuing QRMP after turnover crosses ₹5 crore breaches eligibility
Regulatory Updates 2025–26
- 2025: QRMP scheme lets taxpayers with turnover up to ₹5 crore file GSTR-1 and GSTR-3B quarterly while paying tax monthly via PMT-06.
- 2025: The Invoice Management System (IMS) lets recipients accept, reject or keep invoices pending to finalise GSTR-2B and eligible input tax credit.
Why Businesses Choose TaxClue
CA / CS Team
Qualified Chartered Accountants and Company Secretaries manage your QRMP cycle.
End-to-End
Opt-in, PMT-06, IFF and quarterly returns — fully managed, minimal effort from you.
Never Miss a Date
Automated reminders before every IFF, PMT-06 and return due date.
100% Online
Everything over WhatsApp / email — no office visits required.
Transparent Fees
A clear quote upfront — ₹0 hidden professional charges.
Ongoing Support
Advisory continues quarter after quarter as your business changes.
Your Documents Deserve Professional Care
- Documents handled by professionals under confidentiality
- Access limited to the team working on your file
- Communication over secure digital channels
- Documents retained only as long as needed for compliance
Frequently Asked Questions
What is the QRMP scheme in GST?
Who is eligible for the QRMP scheme?
How is monthly tax paid under QRMP?
When are GSTR-1 and GSTR-3B due under QRMP?
What is the Invoice Furnishing Facility (IFF)?
What is the fixed-sum (35%) method?
Can I opt in and out of QRMP anytime?
What are the penalties for late QRMP filing?
Do I still need to pay tax every month under QRMP?
What happens to buyer ITC if I do not file IFF?
Is the composition scheme the same as QRMP?
Can I move from QRMP back to monthly filing?
How do I opt in to the QRMP scheme on the portal?
Is there a late fee or interest for missing a PMT-06 payment?
What is the difference between IFF and GSTR-1 under QRMP?
Which states have the 22nd versus the 24th GSTR-3B due date?
Can I choose QRMP for some GSTINs and monthly filing for others?
Official Sources & Legal References
Every regulatory detail on this page — the ₹5 crore cap, due dates, PMT-06 and IFF — is drawn from primary law and official government sources. Verify them directly:
- GST Portal — Returns & QRMPOfficial portal to opt into QRMP, pay PMT-06, file IFF and quarterly GSTR-1 / GSTR-3B
- CBIC-GST — QRMP scheme & Rule 61ACGST Rules 2017, Rule 61A, plus circulars and notifications on QRMP
- GST Portal — PMT-06 & IFF manualsOfficial step-by-step guidance on monthly payment and the Invoice Furnishing Facility
- Central Board of Indirect Taxes & CustomsCBIC — the administering authority for GST returns and the QRMP scheme
Related Guides
GSTR-1 & GSTR-3B — Return Filing Basics
Read guide ArticlePMT-06 Payment Challan — Step by Step
Read guide ArticleElectronic Ledgers & GST Payment
Read guide ArticleHow ITC Matching with GSTR-2B Works
Read guide ArticleInvoice Management System (IMS) Explained
Read guide ArticleGSTR-1 vs GSTR-3B Reconciliation
Read guide ArticleComposition Scheme — Section 10
Read guideQRMP Scheme Compliance Resources — All Free
Get Your QRMP Compliance Managed End to End
Expert-managed QRMP scheme compliance — opt-in, monthly PMT-06, IFF uploads and quarterly GSTR-1 & GSTR-3B, with due-date reminders. Consultation, zero hidden charges.
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