The QRMP Scheme (Quarterly Return Monthly Payment) is one of the most significant compliance relief measures introduced under GST for small taxpayers. The scheme allows eligible businesses to file GST returns quarterly while paying tax every month, reducing compliance burden without affecting tax collection by the government.

For businesses looking to simplify GST compliance, understanding the QRMP Scheme GST provisions is essential.

What is the QRMP Scheme?

The QRMP Scheme enables eligible registered taxpayers to:

✔ File GSTR-1 quarterly instead of monthly

✔ File GSTR-3B quarterly instead of monthly

✔ Pay GST liability every month

The scheme was introduced from 1st January 2021 to ease compliance for small taxpayers while maintaining a regular flow of tax revenue.

Eligibility for QRMP Scheme

A registered taxpayer can opt for the QRMP Scheme if:

• Aggregate annual turnover is up to ₹5 crore
• The taxpayer has filed the last due GST return
• The taxpayer is a regular taxpayer under GST

Who Cannot Opt?

The scheme is not available for:

• Composition taxpayers
• Input Service Distributors (ISD)
• Non-resident taxable persons
• Persons deducting TDS under GST
• Persons collecting TCS under GST

Returns Covered Under QRMP

Under the scheme:

GSTR-1

Details of outward supplies are filed quarterly.

GSTR-3B

Summary return and tax payment details are filed quarterly.

While returns are filed quarterly, tax must still be paid every month.

Monthly Tax Payment Under QRMP

Taxpayers opting for QRMP must deposit tax by the 25th of the succeeding month for the first two months of every quarter.

Two methods are available:

1. Fixed Sum Method (FSM)

The GST portal generates a pre-filled challan based on previous tax liability.

Suitable for businesses with relatively stable tax liability.

2. Self-Assessment Method (SAM)

Tax is calculated based on actual outward supplies and input tax credit for the month.

Suitable for businesses with fluctuating turnover.

Invoice Furnishing Facility (IFF)

One concern under quarterly filing was that customers would have to wait until quarter-end to claim Input Tax Credit (ITC).

To address this, the government introduced the Invoice Furnishing Facility (IFF).

Through IFF:

• B2B invoices can be uploaded monthly
• Available for the first two months of the quarter
• Invoice value limit: up to ₹50 lakh per month

This allows recipients to claim ITC without waiting for quarterly GSTR-1 filing.

QRMP Scheme Due Dates

Monthly Tax Payment

25th of the succeeding month.

GSTR-1 (Quarterly)

GSTR-3B (Quarterly)

Due dates vary based on the taxpayer's state category and are generally:

• 22nd of the month following the quarter
• 24th of the month following the quarter

Benefits of QRMP Scheme

Reduced Compliance Burden

Instead of filing 24 GST returns annually, taxpayers file only 8 major returns.

Improved Cash Flow Management

Monthly tax payments are streamlined through automated challans.

Better Administrative Efficiency

Businesses can focus more on operations and less on compliance.

ITC Continuity Through IFF

Customers continue to receive timely ITC benefits.

Suitable for SMEs

Small and medium-sized businesses benefit significantly from reduced filing frequency.

How to Opt for the QRMP Scheme?

Eligible taxpayers can opt in through the GST portal within the prescribed window before the commencement of the relevant quarter.

The option continues until the taxpayer voluntarily exits the scheme or becomes ineligible due to turnover exceeding ₹5 crore.

Conclusion

The QRMP Scheme GST is a taxpayer-friendly initiative that balances compliance convenience with tax discipline. By allowing quarterly return filing and monthly tax payments, the scheme significantly reduces compliance efforts for small businesses while ensuring seamless tax administration.

Businesses with turnover up to ₹5 crore should evaluate whether the QRMP Scheme aligns with their operational and compliance requirements. Proper understanding of tax payment methods, IFF provisions, and filing deadlines can help taxpayers maximize the benefits of the scheme while avoiding penalties.

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