GST05 July 2026· 1 min read

QRMP: Quarterly Returns, Monthly Tax for Small Businesses

Businesses with turnover up to ₹5 crore can file GST returns quarterly while paying tax monthly under QRMP.

The Quarterly Return, Monthly Payment (QRMP) scheme is available to taxpayers with aggregate turnover up to ₹5 crore. You file GSTR-1 and GSTR-3B once a quarter, which cuts the compliance load significantly.

  • Tax is still paid monthly via a simple challan (PMT-06) for the first two months of the quarter.
  • Use the Invoice Furnishing Facility (IFF) to upload B2B invoices monthly so buyers get timely credit.
  • Quarterly GSTR-3B due dates are the 22nd or 24th of the month after the quarter, depending on your state.

This is general information, not professional advice — confirm the current position for your specific case before acting.

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