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QRMP scheme

The Quarterly Return Monthly Payment (QRMP) scheme allows eligible taxpayers with aggregate annual turnover up to ₹5 crore to file GSTR-1 and GSTR-3B quarterly, while still paying tax monthly.

How it works

  • File GSTR-1 quarterly, due on the 13th after the quarter.
  • File GSTR-3B quarterly, due on the 22nd (Category X) or 24th (Category Y) after the quarter.
  • Pay tax for the first two months of each quarter via challan form PMT-06 by the 25th of the following month.
  • Optionally use Invoice Furnishing Facility (IFF) by the 13th each month to report B2B invoices so buyers get timely ITC.

Category X: due 22nd

Andhra Pradesh, Telangana, Karnataka, Tamil Nadu, Kerala, Puducherry, Maharashtra, Gujarat, Madhya Pradesh, Chhattisgarh, Goa, Daman & Diu, Dadra & Nagar Haveli, and other southern/western jurisdictions as notified.

Category Y: due 24th

Remaining States and Union Territories (including Delhi, Haryana, Punjab, Rajasthan, Uttar Pradesh, West Bengal, Bihar, Odisha, Assam and other northern/eastern jurisdictions as notified).

Interest if PMT-06 is delayed

Filing returns quarterly does not defer the tax. Shortfall in monthly payment under QRMP generally attracts interest at 18% per annum until paid.

Related: due date calendar · returns guide

This material is for general information. It is not a legal opinion. Verify due dates and rates on the GST portal and CBIC notifications before acting.