# QRMP scheme (Quarterly Return Monthly Payment scheme)

> The QRMP scheme lets a business with aggregate turnover up to ₹5 crore file GSTR-1 and GSTR-3B once a quarter instead of every month. Tax is still paid monthly, by the 25th, through challan PMT-06.

In EaseDesk: EaseDesk prepares your GSTR-1 and GSTR-3B for the whole quarter when you file under QRMP, from the same invoices and bills you record every day.

## Why it matters to your business

For a small business, QRMP turns twelve sets of returns a year into four, which saves your CA's
time and your own. The monthly payment continues, so your tax is not deferred. The trade-off is
your business customers: they claim credit on your invoices only when those invoices reach their
[GSTR-2B](/glossary/gstr-2b), so you may need the Invoice Furnishing Facility to keep them happy.

## How it works

As of September 2026:

| What | When |
|---|---|
| IFF for months 1 and 2 (optional) | 13th of the following month |
| Tax payment for months 1 and 2 (PMT-06) | 25th of the following month |
| [GSTR-1](/glossary/gstr-1) for the quarter | 13th of the month after the quarter |
| [GSTR-3B](/glossary/gstr-3b) for the quarter | 22nd or 24th of the month after the quarter, by state |

For the monthly payment you choose one of two methods:

- **Fixed sum:** the portal suggests an amount, 35% of the cash tax paid for the last quarter if you
  filed quarterly, or all of the cash tax paid in the last month if you filed monthly. No interest is
  charged if you pay it on time.
- **Self-assessment:** you pay the actual tax due for the month after your available
  [input tax credit](/glossary/itc). Interest applies to any shortfall.

## Common mistakes

- Missing the monthly payment because there is no monthly return.
- Paying less than the tax actually due under self-assessment and facing interest at the quarter end.
- Ignoring the IFF when large customers need their credit every month.

## Questions

### Who can opt for the QRMP scheme?

A registered business, filing GSTR-3B, whose aggregate turnover in the previous financial year was up to ₹5 crore. If turnover crosses ₹5 crore during the year, you move to monthly filing from the next quarter.

### How do I pay tax every month under QRMP?

Through challan PMT-06 by the 25th of the next month, for the first two months of each quarter. You can pay a fixed sum worked out by the portal from your past payments, or the actual tax due after your credit for that month. The third month's tax is paid with the quarterly GSTR-3B.

### What is the Invoice Furnishing Facility (IFF)?

An optional facility to upload your business-to-business invoices for the first and second months of a quarter by the 13th of the next month, up to ₹50 lakh a month. It lets your customers claim credit monthly instead of waiting for your quarterly GSTR-1.

### When can I join or leave the QRMP scheme?

From the 1st of the second month of the quarter before, until the last day of the first month of the quarter you want to change. For example, for April to June you choose between 1 February and 30 April.

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Source: https://www.easedesk.com/glossary/qrmp-scheme · Updated 2026-09-28 · EaseDesk