Software Costs and 2026 GST Rules
QRMP scheme explained: quarterly GST returns with monthly payment, IFF and PMT-06
How the QRMP scheme works for businesses up to ₹5 crore turnover, the fixed-sum and self-assessment payment methods, IFF for B2B customers, and whether quarterly filing really saves cost.
The QRMP scheme (Quarterly Return filing and Monthly Payment of taxes) lets a registered business with aggregate turnover up to ₹5 crore in the previous financial year file GSTR-1 and GSTR-3B once a quarter instead of every month, while still paying tax monthly through challan PMT-06 by the 25th. It cuts the number of returns from 24 a year to 8, which usually lowers software and professional costs, but it does not remove the monthly work of recording invoices and paying tax, and B2B customers may still expect their invoices to be uploaded monthly through IFF.
This guide sits under the GST return filing software overview. Figures are illustrative.
Who can use QRMP
- Registered persons required to file GSTR-3B whose aggregate turnover in the preceding financial year was up to ₹5 crore (all GSTINs on the same PAN counted together).
- New registrants can opt in when registering.
- If aggregate turnover crosses ₹5 crore during a year, you move to monthly filing from the first month of the next quarter.
Opting in or out is done on the portal for each quarter, within the window from the first day of the second month of the preceding quarter to the last day of the first month of the quarter. Once chosen, the option continues for future quarters until you change it, as long as you remain eligible.
How a QRMP quarter works
| Month in quarter | What you do | Due by |
|---|---|---|
| Month 1 | Upload B2B invoices in IFF (optional); pay tax with PMT-06 | IFF 13th, PMT-06 25th of month 2 |
| Month 2 | Same as month 1 | IFF 13th, PMT-06 25th of month 3 |
| Month 3 | File quarterly GSTR-1 (month 3 B2B + quarter's B2C and other details) and quarterly GSTR-3B | GSTR-1 13th, GSTR-3B 22nd/24th of the following month |
The 22nd or 24th depends on your state; see GST return due dates 2026.
Two ways to pay monthly tax
Fixed sum method (35% challan). The portal pre-fills PMT-06 with:
- 35% of the cash tax paid in the last quarterly GSTR-3B, if you filed quarterly; or
- the cash tax paid in the last month of the previous quarter, if you were filing monthly.
No interest is charged for months 1 and 2 if you pay this amount on time, even if your actual liability was higher, because the shortfall is settled in the quarterly GSTR-3B.
Self-assessment method. You work out the actual liability for the month, after considering ITC available in GSTR-2B, and pay the net cash amount. Interest at 18% a year applies to any shortfall paid late.
Worked example (illustrative). Last quarter a Kochi caterer paid ₹1,20,000 in cash through quarterly GSTR-3B. Under the fixed-sum method the challan for each of months 1 and 2 is 35% × ₹1,20,000 = ₹42,000. Actual liability turns out to be ₹30,000 in month 1 and ₹50,000 in month 2 and ₹45,000 in month 3: total ₹1,25,000. Paid so far ₹84,000; balance in the quarterly GSTR-3B ₹41,000. No interest arises for months 1 and 2 under the fixed-sum method.
If the business had used self-assessment and paid only ₹40,000 in month 2 (instead of ₹50,000) on time, interest would run on the ₹10,000 shortfall from the 25th of month 3 until payment.
No payment needed for month 1 or 2 if the balance in your electronic cash ledger and credit ledger covers the liability, or if there is no liability.
IFF: why B2B customers care
Your customers can claim ITC only on invoices that appear in their GSTR-2B. If you upload B2B invoices only in the quarterly GSTR-1, a customer filing monthly will see months 1 and 2 invoices late. Using IFF (up to a value limit per month set by the rules; check the portal) keeps your B2B customers' credit flowing. Many buyers insist on it in their purchase terms.
Software matters here: a tool that can push B2B invoices to IFF in a click makes QRMP almost as smooth for customers as monthly filing.
Does QRMP save money?
| Cost element | Monthly filing | QRMP |
|---|---|---|
| Returns filed a year | 12 GSTR-1 + 12 GSTR-3B | 4 + 4, plus up to 8 IFF and 8 PMT-06 |
| Late fee exposure | Per monthly return | Per quarterly return (fewer due dates) |
| Professional fee (illustrative) | Often priced per return | Often 30–50% lower than monthly |
| Customer ITC timing | Monthly | Monthly only if IFF used |
| Cash flow | Tax due every 20th | Fixed sum can smooth payments |
Illustrative example. A CA who charges ₹1,500 + GST per monthly filing (₹18,000 a year) might charge ₹3,000 a quarter for QRMP (₹12,000 a year) plus a small fee for IFF months. Whether that saving is real depends on how much IFF work your customers require.
Risks to watch
- Late quarterly returns hit harder. A quarterly GSTR-3B filed 30 days late still attracts the late fee for 30 days, and interest on the whole quarter's cash shortfall.
- E-way bill blocking. Non-filing of returns can block e-way bill generation; under QRMP one missed quarter can be enough. See registration cancellation for non-filing.
- Forgetting PMT-06. Missing a monthly payment under self-assessment creates interest even if the quarterly return is on time.
- Turnover creep. If you cross ₹5 crore, you must move to monthly returns and may also cross the e-invoicing threshold. See e-invoicing and e-way bill rules.
The late fee calculator helps you see what a delay costs.
Frequently asked questions
Can a composition dealer use QRMP?
No. Composition taxpayers file CMP-08 quarterly and GSTR-4 annually under a separate scheme. QRMP is for regular taxpayers. See the composition scheme guide.
Is QRMP compulsory if my turnover is below ₹5 crore?
No, it is optional. You can continue to file monthly if your customers, lenders or your own controls prefer it.
Is interest charged if I use the fixed-sum method and my real liability was higher?
Not for months 1 and 2, if the fixed sum is paid by the due date. Interest applies if the challan is late or if the quarterly GSTR-3B is paid late.
Can I use the cash paid in PMT-06 for something else?
Amounts paid sit in the electronic cash ledger and are used to settle the quarterly GSTR-3B. Excess balance in the cash ledger can be refunded through the refund process.
Sources
- GST portal — opt-in for QRMP, IFF, PMT-06 and quarterly returns
- CBIC GST — CGST Rules (rule 61A on QRMP) and notifications
