Who is eligible for QRMP?

GST-registered taxpayers with aggregate turnover up to ₹5 crore in the preceding financial year.

Do I still pay GST monthly under QRMP?

Yes — you file returns quarterly but pay tax monthly via PMT-06 (fixed-sum or self-assessment method).

Is QRMP always better?

Not necessarily — it reduces filing frequency, but you still manage monthly payments and should consider your buyers' input-credit timing. Decide with your CA.

Can I switch schemes?

QRMP is opted in/out within the windows the GST portal allows. Confirm the current election window with your CA.

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QRMP vs monthly GST filing

Can you elect QRMP, and what changes if you do? Pick your turnover band to see.

Aggregate annual turnover

QRMP (Quarterly Return, Monthly Payment) is electable only up to ₹5 crore aggregate turnover. You file GSTR-1 and GSTR-3B quarterly but still pay tax monthly via PMT-06.

QRMP scheme

You can elect QRMP

Monthly (regular): GSTR-1 by 11th, GSTR-3B by 20th, every month
QRMP: GSTR-1 & GSTR-3B quarterly + monthly PMT-06

This is an estimate from the general statutory rule, not tax or legal advice. Rates, thresholds and due dates change by notification and can vary by case. Confirm the exact amount and date with your CA, CS, or lawyer before acting.

QRMP in short

Under the QRMP (Quarterly Return, Monthly Payment) scheme, eligible taxpayers file GSTR-1 and GSTR-3B quarterly instead of monthly — but still pay tax every month via PMT-06 (fixed-sum or self-assessment). It's electable only up to ₹5 croreaggregate turnover. Fewer return filings can mean less monthly admin, but you still track monthly payments and your buyers' input-credit timing can differ — weigh it with your CA.

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A worked example

A services firm with ₹3 crore turnover can elect QRMP — filing GSTR-1/3B once a quarter and paying via PMT-06 monthly. A firm above ₹5 crore must file monthly.

Frequently asked questions

Who is eligible for QRMP?: GST-registered taxpayers with aggregate turnover up to ₹5 crore in the preceding financial year.
Do I still pay GST monthly under QRMP?: Yes — you file returns quarterly but pay tax monthly via PMT-06 (fixed-sum or self-assessment method).
Is QRMP always better?: Not necessarily — it reduces filing frequency, but you still manage monthly payments and should consider your buyers' input-credit timing. Decide with your CA.
Can I switch schemes?: QRMP is opted in/out within the windows the GST portal allows. Confirm the current election window with your CA.

Whichever scheme — never miss a date

ComplianceStack builds your GST calendar for monthly or QRMP, with due dates and evidence. Your first health check is free.

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