GlossaryGSTWhat is QRMP Scheme?
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What is QRMP Scheme?

QRMP (Quarterly Return Monthly Payment) lets taxpayers with turnover up to Rs.5 crore file GSTR-1 and GSTR-3B quarterly while paying tax monthly.

Bare Law Reference: Rule 61A, CGST Rules.

Detailed Explanation

How it works

Monthly tax is paid via Form PMT-06 using a fixed-sum or self-assessment method, and B2B invoices can be uploaded monthly through the IFF.

Frequently asked questions

Who can opt for QRMP?

Taxpayers with aggregate turnover up to Rs.5 crore in the preceding year.

How is tax paid under QRMP?

Monthly through Form PMT-06, by a fixed-sum or self-assessment method.

This content is for general guidance only and does not constitute professional advice. Tax law changes frequently — verify the current position and consult a qualified Chartered Accountant before acting. Last reviewed: June 2026.

Key Takeaways

  • QRMP: quarterly returns, monthly tax.
  • For turnover up to Rs.5 crore.
  • Monthly tax via PMT-06; IFF for B2B.