AI SummaryCentral Government's QRMP scheme is running through 2026 for GST taxpayers with annual turnover up to ₹5 crore, letting them file quarterly returns while still paying tax every month. Close to 94 lakh taxpayers, nearly 92% of the total GST taxpayer base, fall under this scheme.
QRMP stands for Quarterly Return Filing and Monthly Payment of Taxes. It started from 1 January 2021 and continues to run with the same turnover limit till now. Filing under this scheme cuts the number of GST returns from 16 a year to just 8, along with monthly tax payments through a simple challan.
QRMP Scheme 2026 for GST Taxpayers
QRMP scheme makes GST return filing easier for small and medium taxpayers. Instead of filing GSTR-3B every month, eligible businesses file it once every quarter, while tax dues still get paid each month. This scheme runs on the GST portal at https://www.gst.gov.in/ and taxpayers can opt in or opt out every quarter based on their convenience.
Who Can Apply for QRMP Scheme
Any registered taxpayer with an aggregate annual turnover up to ₹5 crore in the previous financial year can opt for QRMP scheme. Turnover gets checked at PAN level, so all GSTINs registered under one PAN get counted together. If turnover crosses ₹5 crore during a year, the option to move back to quarterly filing gets available again once turnover falls below the limit in a later year.
Taxpayers must also have filed their last due GSTR-3B return before opting for the scheme. Without this, GST portal will not allow switching to quarterly filing.
Returns Filed Under QRMP Scheme
Taxpayers under QRMP file 4 GSTR-3B and 4 GSTR-1 returns in a year, taking the total down to 8 returns instead of 16. Tax payment still happens monthly using Form GST PMT-06, so government revenue collection stays regular even though return filing frequency drops.
GSTR-3B Changes Applicable From 2026
GSTN has made changes to GSTR-3B starting the January 2026 tax period. Table 5.1, which shows interest on delayed tax payment, now gets auto-calculated by the system based on the gap between the due date and the date tax gets debited from the cash ledger. Taxpayers cannot reduce this auto-populated interest amount, though they can increase it if their own calculation shows higher liability.
From February 2026 return period onward, GST portal also auto-fills the Tax Liability Breakup table in GSTR-3B, based on invoice dates reported in GSTR-1, GSTR-1A or IFF for earlier tax periods. QRMP filers should check this table carefully before submitting returns, since wrong invoice dates in earlier IFF filings can affect this breakup.
Due Dates for QRMP Returns in 2026
Quarterly GSTR-1 for QRMP taxpayers is due by the 13th of the month after the quarter ends. Quarterly GSTR-3B due date depends on the state group. Category I states get till the 22nd of the following month, and Category II states get till the 24th. Monthly tax payment through PMT-06 stays due by the 25th of every month, even in months when no return gets filed.
| Detail | Information |
|---|---|
| Scheme Name | QRMP Scheme (Quarterly Return Filing and Monthly Payment of Taxes) |
| Launched By | Central Government, Department of Revenue |
| Applicable From | 1 January 2021 |
| Eligible Taxpayers | GST registered persons with turnover up to ₹5 crore |
| Returns Filed | 4 GSTR-3B and 4 GSTR-1 per year |
| Tax Payment | Monthly, through Form GST PMT-06 |
| Official Website | gst.gov.in |
How to Opt In or Opt Out of QRMP Scheme
Taxpayers can change their filing frequency at the start of every quarter. Here is how to do it on GST portal.
STEP 1 - Visit gst.gov.in and log in using GSTIN, username and password.
STEP 2 - Go to Services, then Returns, then click on 'Opt-in for Quarterly Return'.
STEP 3 - Select the financial year and quarter for which the filing frequency needs to change.
STEP 4 - Choose 'Quarterly' to opt in for QRMP, or 'Monthly' to opt out, then submit the request.
For the April-June 2026 quarter, the window to opt in or opt out was open till 30 April 2026. Once a quarter starts, the frequency chosen for it cannot change again till the next quarter's window opens.
Invoice Furnishing Facility (IFF) Under QRMP
IFF lets QRMP taxpayers upload invoices for the first two months of a quarter, so their buyers can claim input tax credit without waiting for the quarterly GSTR-1. This facility is optional and only invoices that buyers need urgently should get uploaded through it. IFF has a cap of ₹50 lakh per month, and remaining invoices of those two months can still go into the quarterly GSTR-1.
Taxpayers who already completed GST E Way Bill registration for transport of goods should match their e-way bill invoice details with IFF uploads to avoid mismatch notices later. Small businesses who find QRMP filing still heavy on compliance can also check the GST Composition Scheme, which offers flat tax rates with simpler filing for very small taxpayers.
FAQ's
Is QRMP scheme still active in 2026
Yes, QRMP scheme continues to run in 2026 for taxpayers with turnover up to ₹5 crore. No closing date has been announced for the scheme.
Can turnover check change QRMP eligibility every year
Yes, GST system checks the previous financial year's turnover before every quarter's opt-in window. Crossing ₹5 crore removes QRMP eligibility, but a taxpayer can rejoin later once turnover drops back below the limit.
What happens if IFF is not used in a QRMP quarter
Nothing extra happens. IFF is optional and skipping it just means all invoices of the quarter, including the first two months, go into the quarterly GSTR-1 return.
Does QRMP scheme change how GST payment works
No. Tax payment stays monthly under QRMP through Form GST PMT-06, regardless of returns getting filed quarterly.
For more details, visit the official GST portal at gst.gov.in.