QRMP (Quarterly Returns Monthly Payment) is a GST scheme that allows eligible taxpayers to file returns quarterly while paying tax monthly.
Eligibility:
- Aggregate turnover up to Rs 5 crore in the previous financial year
- Must opt-in through GST portal
Under QRMP:
- GSTR-1 filed quarterly (by 13th of month after quarter)
- GSTR-3B filed quarterly
- Tax paid monthly using PMT-06 challan (by 25th of following month)
- Invoice Furnishing Facility (IFF) optional for B2B invoices
This reduces compliance burden for small taxpayers.
Deadline
13th of month after quarter (GSTR-1), 25th monthly (tax payment)
View in Tax Calendar
See all QRMP filing and payment deadlines in our Tax Calendar with month-by-month breakdowns for the current year.
Open Tax Calendar