🔹 Introduction

The Quarterly Return Monthly Payment (QRMP) Scheme was introduced to ease compliance for small taxpayers with turnover up to ₹5 crore. It allows quarterly filing of GSTR-1 and GSTR-3B while requiring monthly tax payment through PMT-06.

This detailed guide explains eligibility, process, due dates, payment methods, and compliance requirements for QRMP taxpayers in 2025.

(References: Sec. 39 of CGST Act, Rule 61A of CGST Rules, CBIC Circulars till 2025)

🔹 Eligibility for QRMP Scheme

• Aggregate turnover up to ₹5 crore in preceding financial year.

• PAN-based turnover considered.

• Available to both goods & service providers.

• Taxpayer must have valid GST registration and not be under composition scheme.

🔹 Returns under QRMP

• GSTR-1 (Quarterly): Outward supplies, due date – 13th of month following quarter.

• GSTR-3B (Quarterly): Summary return, due date – 22nd/24th of month following quarter (state-wise allocation).

• Invoice Furnishing Facility (IFF): Optional for first two months to upload B2B invoices.

🔹 Monthly Tax Payments (PMT-06)

QRMP taxpayers must pay tax for first 2 months of each quarter by 25th of next month through PMT-06. Two methods available:

✅ Fixed Sum Method (FSM)

• Challan generated by system, pre-filled as 35% of cash liability of last filed GSTR-3B.

• Simplest method but may lead to excess/short payment.

✅ Self-Assessment Method (SAM)

• Compute actual tax liability based on sales & purchases of the month.

• Requires maintenance of monthly books & ITC reconciliation.

🔹 Step-by-Step Compliance Timeline

📌 Month 1 (e.g., April)

• Pay tax via PMT-06 by 25th May (FSM/SAM).

• Optionally upload B2B invoices in IFF by 13th May.

📌 Month 2 (e.g., May)

• Pay tax via PMT-06 by 25th June.

• Optionally upload B2B invoices in IFF by 13th June.

📌 Month 3 (e.g., June)

• File GSTR-1 (by 13th July).

• File GSTR-3B (by 22nd/24th July).

🔹 Benefits of QRMP Scheme

• ✅ Reduced filing frequency (from 24 returns to 8 returns yearly).

• ✅ Flexibility in tax payment method.

• ✅ Supports small businesses with limited resources.

• ✅ Optional IFF helps pass ITC to buyers monthly.

🔹 Limitations of QRMP

• ❌ Monthly cash flow management required.

• ❌ Delay in ITC availability for buyers if IFF not used.

• ❌ Compliance load not fully eliminated (still requires PMT-06 payments).

🔹 Practical Examples

Example 1: Trader in Ghaziabad
Turnover ₹3 crore. Opts FSM. Pays 35% of last liability monthly. Files GSTR-1 & 3B quarterly.

Example 2: Service Provider in Noida
Turnover ₹4 crore. Opts SAM. Calculates monthly liability based on actual invoices, pays via PMT-06. Uses IFF to upload B2B invoices for ITC flow to clients.

🔹 Common Mistakes by QRMP Taxpayers

• Not paying PMT-06 by 25th → interest & late fee.

• Confusing FSM with actual liability.

• Ignoring IFF, leading to buyer dissatisfaction.

• Late filing of quarterly returns.

🔹 Penalties & Legal Provisions

• Interest @18% for late tax payment under Sec. 50.

• Late fee under Sec. 47 for delayed returns.

• Wrong reporting may attract notice under Sec. 74A (effective FY 2024-25).

🔹 FAQs

Q1. Can I switch between FSM & SAM?
➡️ Yes, choice can be exercised monthly.

Q2. Is IFF mandatory?
➡️ No, optional but recommended for B2B suppliers.

Q3. Can I exit QRMP mid-year?
➡️ Yes, option can be changed at the beginning of any quarter.

Q4. What if I don’t file quarterly returns?
➡️ ITC blocked, late fee + interest, and possible notices.

Q5. Is QRMP available for new registrations?
➡️ Yes, if expected turnover ≤ ₹5 crore.

🔹 Best Practices

• ✅ Pay PMT-06 on time (mark 25th in calendar).

• ✅ Use IFF to maintain buyer relationships.

• ✅ Reconcile GSTR-2B monthly even under QRMP.

• ✅ Review turnover annually to check continued eligibility.

🔹 Conclusion

The QRMP scheme is a great compliance relief for small taxpayers but requires discipline in monthly payments and reconciliations. Proper planning of FSM vs SAM and timely use of IFF ensures compliance and smooth business operations.

📌 Need professional help in QRMP tax planning, PMT-06 filing, or quarterly GST compliance?
Contact Tech-Tax Solutions – Quality, Trust & Expertise in Ghaziabad, Noida & Delhi.