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QRMP scheme: quarterly returns, monthly tax

Smaller sellers can file GST returns quarterly while paying tax monthly. Here's how the QRMP scheme works and whether it suits you.

By the Launch My Office team · Updated 2026-06-22 · 5 min read

The QRMP scheme (Quarterly Return, Monthly Payment) cuts your filing frequency from monthly to quarterly, while you still pay tax each month. For many small sellers it's a real admin saver.

Who can opt in

Monthly vs QRMP

MonthlyQRMP
GSTR-1/3BEvery monthEvery quarter
Tax paymentMonthlyMonthly (PMT-06)
Best forHigher volumeSmaller sellers
QRMP reduces filings, not tax timing — you still pay monthly. It's about less paperwork, not deferring tax.

Is it right for you?

If you're under ₹5 crore and want fewer filings, QRMP usually helps. Higher-volume sellers often stay monthly for tighter reconciliation. See the compliance calendar for dates.

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Frequently asked questions

What is the QRMP scheme?

Quarterly Return, Monthly Payment — file GSTR-1/3B quarterly while paying tax monthly, for turnover up to ₹5 crore.

Do I still pay tax monthly under QRMP?

Yes, via PMT-06. Only the return filing becomes quarterly.

Can I switch between monthly and QRMP?

Yes, the option can be changed each quarter, GSTIN-wise.

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