QRMP Eligibility Checker
Check if your business qualifies for the QRMP scheme — file GST returns quarterly instead of monthly, while making monthly tax payments.
Last updated: July 2026
Include turnover of all GSTINs under the same PAN across all states
What is the QRMP Scheme?
The QRMP (Quarterly Return Monthly Payment) scheme was introduced in January 2021 to reduce the compliance burden for small taxpayers. Under this scheme, eligible taxpayers file GSTR-1 and GSTR-3B quarterly (every 3 months) instead of monthly, but make monthly tax payments using the PMT-06 challan.
Eligibility Criteria
| Criteria | Requirement |
|---|---|
| Aggregate Turnover | Up to ₹5 crore in preceding FY |
| Registration Type | Regular taxpayer only |
| Return Status | All pending returns must be filed |
| Not Eligible | Composition, ISD, Casual, NRTP, UIN holders |
Monthly Payment Methods
Under QRMP, you must make monthly tax payments by the 25th of each month using one of two methods:
- Fixed Sum Method (FSM): Pay an amount equal to 35% of the tax paid in the last quarter (for turnover up to ₹1.5 Cr) or equal to the tax liability of the corresponding month in the last quarter
- Self-Assessment Method (SAM): Calculate actual tax liability and pay through PMT-06 challan
For more GST compliance tools, check our GST Due Dates Calendar and Late Fee Calculator.
Frequently Asked Questions
Can I switch back to monthly filing after opting for QRMP?
Yes. You can opt out of the QRMP scheme and switch back to monthly filing at the beginning of any quarter. The opt-out window is the month preceding each quarter.
Do I still need to pay GST monthly under QRMP?
Yes. Even though you file returns quarterly, you must make monthly tax payments by the 25th of each month using the PMT-06 challan. Only the last month of the quarter is covered by GSTR-3B filing.
How does IFF work under QRMP scheme?
IFF (Invoice Furnishing Facility) allows QRMP taxpayers to upload B2B invoices in the first two months of a quarter. This helps your B2B buyers claim ITC without waiting for your quarterly GSTR-1.
What happens if I cross ₹5 crore turnover during the year?
If your aggregate turnover crosses ₹5 crore during a financial year, you will automatically be moved to monthly filing from the next quarter. You do not need to do anything manually.