जीएसटी तिमाही फाइलिंग (QRMP)

QRMP योजना के तहत छोटे व्यवसायों के लिए तिमाही जीएसटी रिटर्न फाइलिंग।

QRMP lets a business with turnover up to ₹5 crore file GSTR-1 and GSTR-3B quarterly instead of monthly, while still paying tax every month through Form PMT-06 — it reduces returns from twelve a year to four, and reduces payments by nothing at all. Businesses that read it as a payment deferral pay 18% interest for the privilege, which is the single most common QRMP mistake and the most avoidable.

प्रक्रिया

हम वास्तव में क्या करते हैं

1
We check whether QRMP actually suits your customers
If you sell to registered businesses, quarterly GSTR-1 means they wait up to three months to see your invoice in their GSTR-2B and claim credit. That is a commercial cost, and it is why the Invoice Furnishing Facility exists — we set it up so B2B invoices go up monthly while the return stays quarterly.
2
We choose between the fixed-sum and self-assessment methods
The fixed-sum method pays 35% of last quarter's cash tax each month with no computation. Self-assessment computes the actual liability. Fixed-sum is simpler; it is the wrong choice in a quarter where sales have fallen sharply, because you are paying on last quarter's figures.
3
We pay PMT-06 by the 25th, every month
The payment is monthly regardless of the quarterly return. Missing it is what generates the interest that surprises people who thought QRMP meant quarterly payment.
4
We reconcile GSTR-2B monthly even though the return is quarterly
GSTR-2B is still generated every month, and credit still has to be matched against it. Leaving reconciliation to the quarter end means chasing a missing supplier invoice three months late, by which point the section 16(4) deadline is closer than anyone realises.
5
We file the quarterly returns and watch the eligibility
Turnover crossing ₹5 crore ends eligibility, and the transition back to monthly filing has to happen at the right point rather than being noticed at year end.

यह किसके लिए है

Businesses with aggregate turnover up to ₹5 crore in the preceding financial year
Small traders and service providers whose monthly filing effort outweighs the volume
Businesses whose customers are mostly consumers, where delayed GSTR-1 costs nobody credit
Anyone currently on QRMP paying interest and unsure why

कितना समय लगता है

The cycle is fixed: PMT-06 by the 25th of each month, quarterly GSTR-1 by the 13th and GSTR-3B by the 22nd or 24th of the month following the quarter, depending on the state. Opting in or out is done once a quarter through the portal.

यदि आप कुछ न करें

Staying on monthly filing costs eight extra returns a year and nothing else — QRMP is optional, and for a business with high-value B2B customers monthly filing is arguably better. The failure that costs money is opting in and then treating the payment as quarterly, which quietly accrues interest on eight months out of every twelve.

कानूनी आँकड़े

तारीखें, सीमाएँ और धाराएँ

प्रत्येक आँकड़े के साथ उसका स्रोत दिया गया है।
मद	मान	स्रोत
Eligibility	Aggregate turnover up to ₹5 crore in the preceding financial year	Notification 84/2020-Central Tax
Monthly payment	Form PMT-06 by the 25th of the following month	Rule 61(1), CGST Rules 2017
Fixed-sum method	35% of the cash tax paid in the preceding quarter	Notification 84/2020-Central Tax
Quarterly GSTR-1	13th of the month following the quarter	Notification 84/2020-Central Tax
Interest on late monthly payment	18% per annum	Section 50(1), CGST Act 2017

जो अक्सर ग़लत होता है

Treating QRMP as quarterly payment and paying 18% interest on two months of every quarter
Not using the Invoice Furnishing Facility, and delaying B2B customers' input credit by up to a quarter
Using the fixed-sum method in a quarter where turnover has collapsed, and overpaying for two months
Leaving GSTR-2B reconciliation to the quarter end, when it is generated monthly
Staying on QRMP after turnover crosses ₹5 crore

जुर्माना

Interest at 18% per annum on tax not paid by the 25th of each month
Late fee of ₹50 per day per quarterly return, ₹20 for nil returns
The same e-way bill block applies after two consecutive default periods

ये वैधानिक राशियाँ हैं, हमारा शुल्क नहीं। हमारा शुल्क आपकी स्थिति पर निर्भर करता है और कोटेशन में दिया जाता है।

इसे इनसे न मिलाएँ

मिलती-जुलती सेवाएँ जो अक्सर एक समझ ली जाती हैं।

Composition scheme

Composition changes the tax treatment — a flat rate on turnover with no input credit and no tax charged to customers. QRMP changes only how often you file; the tax treatment is entirely normal.

अक्सर पूछे जाने वाले सवाल

How often do I have to file GST returns?

Monthly for most registered businesses — GSTR-1 by the eleventh and GSTR-3B by the twentieth of the following month. Businesses with turnover up to ₹5 crore can opt into the QRMP scheme and file quarterly instead, though tax still has to be paid every month. Composition dealers file one annual return in GSTR-4 plus a quarterly payment statement.

सभी सवाल देखें

शब्द जो आपको मिलेंगे

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