How the QRMP Scheme Changes Your GST Due Dates

To ease the compliance burden on small businesses, the Government of India introduced the Quarterly Return Filing and Monthly Payment of Taxes (QRMP) scheme. If your business has an Aggregate Annual Turnover (AATO) of up to ₹5 Crore, you are eligible to opt into this scheme.

While the scheme reduces the frequency of filing full returns, it introduces a new set of deadlines. Keeping track of these is critical; otherwise, you might end up needing our Late Fee Calculator. Let’s break down how QRMP changes your GST Due Dates Calendar.

1. The IFF (Invoice Furnishing Facility)

Under the standard monthly system, you file GSTR-1 by the 11th of every month. Under QRMP, you only file GSTR-1 quarterly.

However, your B2B buyers need to claim Input Tax Credit (ITC) every month. To solve this, the government introduced the IFF.

For the first two months of the quarter (M1 and M2), you can upload your B2B invoices using the IFF.
Due Date: 13th of the following month.
Note: IFF is optional, but highly recommended to maintain good business relationships.

2. Monthly Tax Payments (PMT-06)

Even though you file returns quarterly, you must pay taxes monthly.

For the first two months of the quarter, you must deposit your estimated tax liability using form PMT-06.
Due Date: 25th of the following month.
You can pay using the Fixed Sum Method (35% of the cash paid in the previous quarter) or the Self-Assessment Method (calculating actual liability minus ITC). (Use our GST Calculator to assist with self-assessment).

3. Quarterly GSTR-1 and GSTR-3B

At the end of the quarter (M3), you must file the complete returns.

GSTR-1 (Quarterly)

Due Date: 13th of the month succeeding the quarter.
You report all B2C sales, and any B2B sales not already uploaded via the IFF. (Ensure proper HSN Code Lookup for all line items).

GSTR-3B (Quarterly)

Due Date: 22nd or 24th of the month succeeding the quarter, depending on the state your business is registered in.
- 22nd: For states like Maharashtra, Gujarat, Karnataka, Tamil Nadu, etc.
- 24th: For states like Delhi, Uttar Pradesh, Punjab, West Bengal, etc. (Check our GSTIN Validator guide to understand state codes).

Is QRMP Right for You?

The QRMP scheme significantly reduces the number of returns you file in a year (from 24 down to 8). However, it requires discipline in making monthly payments via PMT-06. If you frequently deal with B2B clients who demand monthly ITC reflection in their GSTR-2B, you must be diligent with the IFF uploads by the 13th.

Always keep our Due Dates Calendar handy to ensure you never miss a PMT-06, IFF, or quarterly return deadline!