What is QRMP?

Also called: Quarterly Return Monthly Payment

QRMP is the scheme that lets businesses with turnover up to ₹5 crore file GST returns quarterly while still paying tax monthly.

Returns drop from twelve to four a year, but payment stays monthly through Form PMT-06, due on the twenty-fifth. Tax can be paid on a fixed sum equal to 35% of the previous quarter's cash payment, or on actual liability.

Suppliers can still upload invoices monthly through the Invoice Furnishing Facility, so customers are not made to wait a quarter for their credit.

Why it matters

It cuts the compliance burden substantially for small businesses without delaying anybody's input tax credit — but the monthly payment obligation catches people out.

A worked example

A business with ₹3 crore of turnover opts into QRMP and uses the fixed-sum method for the first two months of a quarter.

Illustrative figures. Your own numbers will differ — that is what the quote is for.
Tax paid in cash in the previous quarter	₹90,000
Fixed-sum instalment, 35% per month	₹31,500
Paid by the 25th of month one	₹31,500
Paid by the 25th of month two	₹31,500
Balance settled with the quarterly GSTR-3B	Actual liability less ₹63,000

QRMP reduces the number of returns from twelve to four, not the number of payments — tax is still paid monthly. It is a filing simplification, and businesses that treat it as a payment deferral end up paying interest.

The statutory position

Each figure with the provision it comes from, so it can be checked.
What	Position	Source
Eligibility	Aggregate turnover up to ₹5 crore in the preceding financial year	Notification 84/2020-Central Tax
Monthly payment due date	25th of the following month, in Form PMT-06	Rule 61(1), CGST Rules 2017
Fixed-sum method	35% of the cash tax paid in the preceding quarter	Notification 84/2020-Central Tax
Invoice Furnishing Facility	Optional monthly upload of B2B invoices, by the 13th	Rule 59(2), CGST Rules 2017

Not to be confused with

These get used interchangeably, including by tools that should know better. They are different things.

Composition scheme

Composition is a different tax treatment — a flat rate on turnover with no input credit. QRMP keeps the normal treatment and only changes how often you file.

Questions people ask

Does QRMP hurt my customers?

It can. If you file GSTR-1 only quarterly, your B2B customers wait up to three months to see the invoice in their GSTR-2B. The Invoice Furnishing Facility exists precisely for this — uploading B2B invoices monthly keeps their credit flowing while you still file quarterly.

What usually goes wrong

Treating QRMP as quarterly payment and paying interest on the two monthly instalments
Not using the Invoice Furnishing Facility, and delaying B2B customers' credit by up to a quarter
Staying on QRMP after turnover crosses ₹5 crore, which makes you ineligible