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GST Calendar › QRMP scheme
QRMP scheme: quarterly returns, monthly tax
QRMP (Quarterly Return Monthly Payment) lets a small business file GSTR-1 and GSTR-3B once a quarter instead of every month, while it still pays tax every month. Rules as of 5 November 2026.
Who can choose it
A registered person whose aggregate turnover in the previous financial year was up to ₹5 crore (and who files GSTR-3B). You choose it on the GST portal (Services › Returns › Opt-in for Quarterly Return). The choice for a quarter is open from the 1st day of the second month of the previous quarter to the last day of the first month of that quarter. Once chosen, it stays until you change it or your turnover crosses ₹5 crore.
The dates
| When | What |
|---|---|
| By the 13th after month 1 and month 2 | IFF (Invoice Furnishing Facility): optional; upload B2B invoices so your buyers get the input tax credit that month. Up to ₹50 lakh of invoice value per month. |
| By the 25th after month 1 and month 2 | PMT-06: pay the tax for that month. |
| By the 13th after the quarter | GSTR-1 for the quarter (invoices not already given in IFF). |
| By the 22nd or 24th after the quarter | GSTR-3B for the quarter, paying the rest of the tax. |
Example: for October to December 2026, IFF by 13 November and 13 December, PMT-06 by 25 November and 25 December, GSTR-1 by 13 January 2027, GSTR-3B by 22 or 24 January 2027.
22nd or 24th: it depends on your state
22nd: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Dadra and Nagar Haveli and Daman and Diu, Puducherry, Andaman and Nicobar Islands, Lakshadweep.
24th: every other state and union territory: Jammu and Kashmir, Ladakh, Himachal Pradesh, Punjab, Chandigarh, Uttarakhand, Haryana, Delhi, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand and Odisha.
(Notification 76/2020-Central Tax, as amended.) The state is the one of your GST registration: the first two digits of your GSTIN.
How much to pay each month
- Fixed sum method: the portal fills a ready amount: 35% of the tax you paid in cash in the last quarter's GSTR-3B (or all of it, if you filed monthly last quarter). No interest if you pay it by the 25th, even if the real tax was more.
- Self-assessment method: work out the real tax of the month (tax on sales less input tax credit) and pay that. Interest is charged on any shortfall.
No payment is needed in a month where you have enough credit to cover the tax, or nothing to pay.
Is QRMP right for you?
It saves eight returns a year. The catch is that buyers get their credit only when your invoices reach them, so B2B sellers usually upload in IFF every month anyway. Shops that sell mostly to consumers gain the most.
Set "Quarterly (QRMP)" in the calendar and pick your state to see your own dates.