क्यूआरएमपी क्या है?
अन्य नाम: Quarterly Return Monthly Payment
क्यूआरएमपी वह योजना है जिसमें ₹5 करोड़ तक के कारोबार वाले व्यवसाय रिटर्न तिमाही भरते हैं पर कर मासिक चुकाते हैं।
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.
क्यों मायने रखता है
It cuts the compliance burden substantially for small businesses without delaying anybody's input tax credit — but the monthly payment obligation catches people out.
एक उदाहरण, आँकड़ों के साथ
A business with ₹3 crore of turnover opts into QRMP and uses the fixed-sum method for the first two months of a quarter.
| 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.
कानूनी स्थिति
| मद | मान | स्रोत |
|---|---|---|
| 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 |
इसे इनसे न मिलाएँ
ये शब्द अक्सर एक-दूसरे के लिए इस्तेमाल कर लिए जाते हैं। ये अलग हैं।
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.
आम सवाल
Does QRMP hurt my customers?
जो अक्सर ग़लत होता है
- 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