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.
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
- Taxpayers with aggregate turnover up to ₹5 crore.
- Opt-in is GSTIN-wise and can be changed each quarter.
- You file GSTR-1 and GSTR-3B quarterly.
- You pay tax monthly via PMT-06.
Monthly vs QRMP
| Monthly | QRMP | |
|---|---|---|
| GSTR-1/3B | Every month | Every quarter |
| Tax payment | Monthly | Monthly (PMT-06) |
| Best for | Higher volume | Smaller sellers |
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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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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