QRMP Scheme Under GST
Last updated: 2 July 2026 · 5 min read
The Quarterly Return Monthly Payment (QRMP) scheme reduces the filing load for small taxpayers: file returns quarterly, but pay tax monthly.
Eligibility
Registered taxpayers with aggregate annual turnover up to ₹5 crore who have filed their last due GSTR-3B can opt in, GSTIN-wise, within the allowed window each quarter. Check with the QRMP eligibility checker.
How payment works
You still pay tax for the first two months of a quarter using either a fixed-sum method (a pre-filled challan, typically 35% of the previous period's tax) or self-assessment of the actual liability. The quarter's GSTR-3B reconciles everything. Interest at 18% applies on any shortfall.
Invoice Furnishing Facility (IFF)
The IFF lets you upload B2B invoices in the first two months so your buyers can claim input tax credit without waiting for the quarterly GSTR-1.
FAQ
Who can opt for QRMP?
Taxpayers with turnover up to ₹5 crore who have filed their last due GSTR-3B.
Related: QRMP checker, late fee rules, interest calculation.