QRMP Scheme Explained: Quarterly Returns, Monthly Payment for Small Taxpayers
Turnover under ₹5 crore? You can file GSTR-1 and 3B quarterly while paying tax monthly. Here is how QRMP works.
Eligibility
Registered persons with aggregate turnover up to ₹5 crore in the previous financial year, who have filed their last due GSTR-3B.
How payment works
Pay monthly via PMT-06 by the 25th of the next month using the fixed sum method (35% of last quarter's cash tax) or self-assessment.
Invoice Furnishing Facility
Upload B2B invoices for the first two months of the quarter via IFF by the 13th so your buyers get ITC without waiting for quarter end.
Due dates
GSTR-1 by the 13th after quarter end; GSTR-3B by the 22nd or 24th depending on your state.
Simplify
Generate monthly IFF data and quarterly GSTR-1 tables from SmartGST reports with a date range filter.
Try it on your next invoice
SmartGST Invoices automates GST calculation, HSN codes, reminders and GSTR reports. Free to start.
Create a free accountKeywords: qrmp scheme · quarterly gst return. This article is general information, not professional tax advice.
