# Quarterly Return Monthly Payment (QRMP) Scheme
## Purpose
Normally, regular taxpayers file monthly returns and pay tax monthly. To reduce compliance burden, the government allows certain small taxpayers to file GSTR-1 and GSTR-3B quarterly while still paying tax monthly.
## Eligibility
- Registered person with aggregate turnover up to ₹ 5 crores in the preceding financial year
- If aggregate turnover crosses ₹ 5 crores during the FY, person becomes ineligible from the next quarter
- Scheme is voluntary, not mandatory
- All returns for the previous period must be filed before opting in
## Opting In/Out
QRMP is available GSTIN-wise — a person with multiple GSTINs on the same PAN may opt for one GSTIN and not another.
Window: From 1st day of 2nd month of preceding quarter to last day of 1st month of relevant quarter.
- Example: To opt QRMP for April-June quarter → can opt between 1st Feb to 30th April.
## Invoice Furnishing Facility (IFF)
Since QRMP filers upload GSTR-1 only quarterly, recipients face a delay in ITC. IFF solves this:
- Supplier can upload monthly invoices for the 1st and 2nd month of each quarter
- Maximum aggregate ₹ 50 lakhs per month
- Upload due by 13th of the next month
- Remaining invoices are uploaded in the quarterly GSTR-1
## Monthly Payment of Tax under QRMP
Timelines:
| Period | Due Date |
|---|---|
| 1st and 2nd month of quarter | 25th of next month via Form GST PMT-06 |
| Last (3rd) month of quarter | Due date of filing quarterly GSTR-3B |
## Methods of Computing Monthly Tax
### Method 1: Fixed Sum Method (Auto-populated Challan)
| Scenario | Amount |
|---|---|
| Last return was filed quarterly | 35% of tax paid in cash in last return |
| Last return was filed monthly | 100% of tax paid in cash in return of last month of preceding quarter |
Special situations where no payment needed:
- 1st month: If balance in (cash + credit) ledger ≥ liability of 1st month
- 2nd month: If balance in (cash + credit) ledger ≥ liability of 1st + 2nd months combined
Interest: No interest if tax paid is less than actual liability in 1st/2nd month (provided fixed sum is deposited). However, interest applies on any delay in filing GSTR-3B.
### Method 2: Self-Assessment Method
Registered person computes actual tax considering both outward and inward supply for the month. Interest u/s 50 applies on any unpaid/late-paid tax.