Quarterly Return Monthly Payment for taxpayers up to ₹5 crore AATO — eligibility under Notification 84/2020, PMT-06, quarterly GSTR-1/3B cadence, optional IFF, and when monthly filing is safer.
By Kanoons Editorial Team · 12 min read · Last verified 2026-10-06
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Summary
QRMP — Quarterly Return with Monthly Payment — is the GST profile for registered persons with aggregate turnover up to ₹5 crore in the preceding financial year who opt (or are assigned) to file GSTR-1 and GSTR-3B once a quarter while still depositing tax monthly through Form PMT-06. It cuts return-filing events; it does not cut the need for clean invoices or monthly cash planning. Anchors: Notification No. 84/2020-Central Tax, Rule 61A, Circular No. 143/13/2020-GST, and Rule 59 (IFF). Verified against those texts and the GSTN QRMP FAQs on 6 October 2026.
- Eligibility: preceding-FY AATO ≤ ₹5 crore (PAN-level); exit next quarter if current-FY turnover crosses ₹5 crore mid-year (Circular 143).
- Returns: quarterly GSTR-1 (due 13th after quarter) and quarterly GSTR-3B (State-category due date, often 22nd / 24th).
- Tax: monthly via PMT-06 for months 1 and 2 (typically by the 25th).
- IFF optional for M1/M2 B2B visibility (Rule 59) — still described as live on CBIC Rule 59 text at verification.
- Service path: GST Return Filing.
Eligibility and opt-in / opt-out
Notification 84/2020-Central Tax notifies the class that may furnish quarterly returns under the proviso to section 39 — registered persons (other than IGST Act section 14 persons) with aggregate turnover up to ₹5 crore in the preceding FY who opt under Rule 61A. Conditions include having furnished the return due on the option date, and sticking with the chosen cadence until you revise it on the portal.
Portal path (labels evolve slightly): Services → Returns → quarterly return / QRMP profile management. Opt-in and opt-out windows are quarter-scoped — diary the last day of the month preceding the quarter (GSTN FAQs and practitioner calendars treat end-of-month as the usual cut-off; always read the live portal banner).
If aggregate turnover exceeds ₹5 crore during any quarter of the current FY, Circular 143 says you are not eligible from the next quarter. That switch is mandatory; do not wait for a polite portal reminder.
How the quarter actually runs
| Obligation | Monthly filer | QRMP filer |
|---|---|---|
| Outward supplies | GSTR-1 by 11th each month | Quarterly GSTR-1 by 13th after quarter; optional IFF for M1/M2 by 13th |
| Tax + summary return | GSTR-3B by 20th (typical) each month | PMT-06 for M1/M2 (typical 25th); quarterly GSTR-3B by Category I/II due date |
| Buyer ITC visibility for M1/M2 B2B | Automatic via monthly GSTR-1 | Only if you use IFF (or buyer waits for quarterly GSTR-1) |
Category I vs II State lists for quarterly GSTR-3B due dates are notified / extended periodically — Telangana, for example, sits in the earlier (Category I) bucket under the long-standing split used for Apr–Jun 2026 due dates (22 July vs 24 July). Confirm each quarter on the Returns Dashboard.
IFF — optional, capped, still on the books
Rule 59(2)–(3) and Circular 143 describe Invoice Furnishing Facility for QRMP taxpayers:
- Months 1 and 2 of the quarter only
- B2B outward supplies (and related IFF-allowed documents) the supplier chooses to report early
- Window: 1st to 13th of the succeeding month (special COVID windows were time-boxed exceptions)
- Value cap: ₹50 lakh per month
- Documents reported in IFF must not be reported again in that quarter’s GSTR-1
Use IFF when a registered buyer needs same-month GSTR-2B visibility. Skip it when your B2B book is tiny or buyers can wait for the quarterly GSTR-1.
Regulatory watch: mid-2026 secondary blogs claimed IFF would be discontinued under a “Notification 14/2026-Central Tax” forcing monthly GSTR-1 for QRMP taxpayers. At verification on 6 October 2026, Rule 59 on taxinformation.cbic.gov.in still described IFF, Circular 143 still explained it, and no matching GST Council listing for that alleged notification was found. The GSTR-1 guide on this site carries the same watch. Change calendars only when CBIC / GST Council text and the portal UI agree.
Mid-article CTA: Run QRMP or monthly returns with Kanoons → Cross-sell: Bookkeeping, GST E-Invoicing, GST Composition.
Who should opt in — and who should not
Prefer QRMP when:
- AATO is comfortably under ₹5 crore and cash tax is predictable enough for monthly PMT-06
- Invoice volume is modest and a quarterly GSTR-1 does not become a reconciliation crisis
- You will actually use IFF (or communicate timelines) for ITC-sensitive B2B customers
Stay monthly when:
- Buyers escalate every month over missing 2B entries and you will not run IFF discipline
- ERP already automates monthly JSON uploads and monthly close is cheaper than a quarterly dump
- You are approaching the ₹5 crore line or e-invoicing enablement and want one cadence everywhere
- Composition is the better small-taxpayer design for your supply mix — see GST Composition Scheme (composition is a different scheme, not a QRMP twin)
Hygiene checklist
- Diary PMT-06 for months 1 and 2 before the 25th
- Reconcile books → IFF / GSTR-1 → GSTR-3B every quarter
- Watch PAN-level AATO so a second GSTIN does not silently push you out of QRMP
- Archive challans and filed summaries with the quarter’s working papers
- Track dates on our Due Dates calendar
For outward-supply table detail, see How to file GSTR-1. For 3B late-fee mechanics if you slip, see GSTR-3B late fee explained.
Related reading on this site
Primary sources
- Notification No. 84/2020-Central Tax
- Circular No. 143/13/2020-GST
- Rule 59 and Rule 61A, CGST Rules, 2017 (taxinformation.cbic.gov.in)
- GSTN — QRMP profile FAQs
- GSTN — IFF FAQs
Disclaimer
General information only — not legal or tax advice. Kanoons is not a law firm or accounting firm. QRMP eligibility, due dates and IFF availability can change by notification; confirm against the live CBIC / GST Council text and the GST Returns Dashboard for the quarter you are filing. See our Disclaimer.
Frequently asked questions
Who is eligible for the QRMP scheme?
Registered persons required to furnish GSTR-3B with aggregate turnover up to ₹5 crore in the preceding financial year (PAN-based), other than persons referred to in section 14 of the IGST Act, may opt for quarterly returns under Notification No. 84/2020-Central Tax read with Rule 61A. If turnover exceeds ₹5 crore in any quarter of the current FY, you become ineligible from the next quarter.
Do QRMP taxpayers still pay tax every month?
Yes. “Quarterly Return Monthly Payment” means GSTR-1 and GSTR-3B are quarterly, but tax for the first two months of the quarter is paid monthly through Form PMT-06 (generally by the 25th), with the quarterly GSTR-3B settling the quarter.
What is IFF under QRMP?
Invoice Furnishing Facility under Rule 59 lets QRMP taxpayers optionally report B2B outward supplies (and related documents allowed in IFF) for the first two months of a quarter, generally from the 1st to the 13th of the following month, up to ₹50 lakh value per month. It is optional; the quarterly GSTR-1 remains mandatory. Documents furnished in IFF must not be repeated in that quarter’s GSTR-1.
When is quarterly GSTR-3B due under QRMP?
Due dates are staggered by the State/UT of the principal place of business into Category I and Category II (commonly the 22nd and 24th of the month after the quarter under the notifying framework). Always confirm the live due date on the Returns Dashboard and any period-specific CBIC extension.
Has IFF been discontinued in 2026?
At verification on 6 October 2026, Rule 59 on taxinformation.cbic.gov.in still described IFF for quarterly filers, Circular 143/13/2020-GST still explained the facility, and no matching GST Council / CBIC listing was found for secondary-blog claims of a “Notification 14/2026-Central Tax” forcing monthly GSTR-1 for all QRMP taxpayers. Follow CBIC text and the portal — not blog headlines — before changing calendars.