The QRMP scheme explained: who can opt, deadlines and payments

Eligibility and opting in

A taxpayer required to file GSTR-3B whose aggregate annual turnover was up to Rs. 5 crore in the preceding financial year can opt in. The option is exercised on the portal for a quarter, from the first day of the second month of the preceding quarter up to the last day of the first month of the quarter. Once chosen, it continues until you change it or your turnover crosses Rs. 5 crore, in which case you move to monthly filing from the next quarter.

Monthly payment for months one and two

For each of the first two months, tax is paid through challan PMT-06 by the 25th of the following month, choosing one of two methods:

• Fixed sum method: the portal pre-fills an amount based on your past cash payments, and interest is not charged if this amount is paid on time
• Self-assessment method: you work out the actual liability for the month after adjusting ITC from GSTR-2B and pay that amount
• No payment is needed for a month if the balance in the cash and credit ledgers covers the liability, or if there is no liability
• Interest applies under the self-assessment method on any shortfall paid later

Quarterly returns

GSTR-1 is filed for the quarter by the 13th of the month after the quarter, with the optional IFF available for B2B invoices of the first two months. GSTR-3B for the quarter is due by the 22nd or 24th of the month after the quarter, depending on the state; Maharashtra falls in the 22nd group. Amounts paid monthly are credited to the cash ledger and adjusted in the quarterly GSTR-3B.

Is QRMP right for you

QRMP reduces filing frequency but not bookkeeping. Businesses selling mostly to monthly-filing B2B buyers should use IFF so customers are not left waiting for credit. Late payment of the monthly amount, or treating the fixed sum as final without checking actual liability, often leads to interest at the quarter end. A professional can choose the payment method each month and keep IFF and returns aligned.

Get it handled for you

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This guide explains the law in general terms as of October 2026. Time limits and requirements can depend on the facts of your case and on the notice you received.