FreeComplianceQRMP scheme under GST: quarterly returns, monthly payment
The Quarterly Return Monthly Payment (QRMP) scheme lets small taxpayers file GSTR-1 and GSTR-3B every quarter instead of every month, while still paying tax monthly. For most early-stage companies, it halves the GST return workload.
Eligibility
Registered persons with aggregate turnover of up to ₹5 crore in the previous financial year can opt in. New registrants can opt in during registration.
How it works
| Task | Frequency | Due |
|---|---|---|
| Tax payment in PMT-06 (months 1 and 2 of quarter) | Monthly | 25th of next month |
| IFF for B2B invoices (optional) | Months 1 and 2 | 13th of next month |
| GSTR-1 | Quarterly | 13th of month after quarter |
| GSTR-3B | Quarterly | 22nd or 24th of month after quarter |
For monthly payments you can choose the fixed sum method (a percentage of the previous quarter's tax, pre-filled) or the self-assessment method (actual liability).
The Invoice Furnishing Facility (IFF) lets you upload B2B invoices monthly so your customers get input tax credit without waiting for the quarter.
Frequently asked questions
This guide is general information, not legal advice. Government fees and procedures change; confirm current figures before you file.
- GSTR-1 vs GSTR-3B: the difference and due dates
What GSTR-1 and GSTR-3B report, how they connect through GSTR-2B, monthly and quarterly due dates, and common mismatches.
- GST late fee and interest: what a late return costs
Late fees for GSTR-1, GSTR-3B and GSTR-9, interest on late tax payment under Section 50, and how to avoid both.
- GST registration for a private limited company: process and documents
How a private limited company registers for GST: through AGILE-PRO-S or REG-01, documents, Aadhaar authentication and timelines.