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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
What is the QRMP scheme under GST?
QRMP (Quarterly Return Monthly Payment) is a statutory scheme allowing eligible GST taxpayers with aggregate turnover up to ₹5 Crores to file GSTR-1 and GSTR-3B quarterly while depositing tax monthly using Form GST PMT-06 challan.
Who is eligible to opt for the QRMP scheme?
Regular GST taxpayers having an aggregate annual turnover of up to ₹5 Crores in the preceding financial year are eligible, provided they have filed their latest due GSTR-3B return on or before opting in.
Who is not eligible for the QRMP scheme?
Composition dealers (who already file CMP-08 quarterly), Input Service Distributors (ISD), Casual Taxable Persons (CTP), Non-Resident Taxable Persons (NRTP), and TDS/TCS deductors cannot opt for QRMP.
What is the opt-in and opt-out window for the QRMP scheme on the GST portal?
Taxpayers can opt in or opt out from the 1st day of the second month of the preceding quarter until the last day of the first month of the current quarter (e.g. 1st February to 30th April for the April-June quarter).
How does the Invoice Furnishing Facility (IFF) work under QRMP?
IFF is an optional facility allowing QRMP taxpayers to upload B2B outward invoices up to ₹50 Lakhs per month for Month 1 and Month 2 of the quarter. This enables B2B buyers to view ITC in their GSTR-2B without waiting for quarterly returns.
What is the difference between Fixed Sum Method (FSM) and Self-Assessment Method (SAM)?
Under FSM, the portal auto-generates a 35% challan based on net cash tax paid in the preceding quarter (with immunity from interest on differential tax). Under SAM, the taxpayer manually calculates actual liability after adjusting available ITC in the cash ledger.
What happens if turnover exceeds ₹5 Crores during the financial year?
If annual aggregate turnover crosses ₹5 Crores at any point during a financial year, the taxpayer automatically becomes ineligible for QRMP from the immediate subsequent quarter and must revert to monthly GSTR-1 and GSTR-3B filing.
What are the quarterly GSTR-3B due dates under the QRMP scheme?
Quarterly GSTR-3B is staggered by state: 22nd of the month following the quarter for southern/western states (Category 1) and 24th of the month for northern/eastern states (Category 2).
Is interest charged under Section 50 if monthly tax paid under Fixed Sum Method is lower than actual tax?
No interest is charged under Section 50(1) for short payment in the first two months if the taxpayer deposits the prescribed 35% fixed sum amount by the 25th of each month, even if actual liability turns out to be higher upon quarterly reconciliation.
Does this QRMP checker store or transmit my business turnover figures?
No. All eligibility checks, turnover tier assessments, and rule validations run strictly in your local browser session. No taxpayer data or financial figures are sent to any server.