Reviewed by CA & CS Team · Regikart | Last Updated: 6 June 2026 | Reading time: ~8 minutes
| Question | Quick answer |
|---|---|
| What is QRMP? | A scheme letting small taxpayers file GSTR-1 and GSTR-3B quarterly while paying tax monthly via PMT-06. |
| Who is eligible? | Aggregate annual turnover up to Rs. 5 crore (PAN-based) in the preceding year, with the last GSTR-3B filed. |
| PMT-06 due dates | The 25th of the month after each of the first two months of the quarter. |
| IFF | Optional B2B invoice upload for the first two months, due the 13th; B2C is not reported in IFF. |
| Quarterly returns | GSTR-1 by the 13th after the quarter; GSTR-3B by the 22nd or 24th, depending on your state. |
The Quarterly Return Monthly Payment (QRMP) scheme cuts a small business’s GST filings from twelve returns a year to four — but the tax still has to be paid every month. That split trips people up, so here is exactly what falls due, and when, for the April–June 2026 quarter.
What is the QRMP scheme?
QRMP lets eligible taxpayers file Form GSTR-1 and Form GSTR-3B once a quarter instead of every month, while depositing tax monthly through a challan in Form GST PMT-06. It was introduced to ease the compliance load on small taxpayers without disrupting the monthly flow of tax to the government.
It is optional, and it is GSTIN-wise: under the same PAN, you can keep some registrations on monthly filing and put others on QRMP. Once opted in, it continues for future periods until you change it.
Who is eligible?
Any registered person whose aggregate annual turnover (PAN-based) is up to Rs. 5 crore in the preceding financial year, and who has filed the last due GSTR-3B, can opt for QRMP through the GST portal under Services → Returns → Opt-in for Quarterly Return.
If turnover crosses Rs. 5 crore during any quarter of the current year, the taxpayer becomes ineligible from the next quarter and must return to monthly filing.
The April–June 2026 quarter: what is due and when
| Obligation | Period | Due date |
|---|---|---|
| PMT-06 (monthly tax) | April 2026 | 25 May 2026 |
| PMT-06 (monthly tax) | May 2026 | 25 June 2026 |
| IFF (optional, B2B) | April 2026 | 13 May 2026 |
| IFF (optional, B2B) | May 2026 | 13 June 2026 |
| Quarterly GSTR-1 | Apr–Jun 2026 | 13 July 2026 |
| Quarterly GSTR-3B | Apr–Jun 2026 | 22 or 24 July 2026 (by state) |
June is the third month of the quarter, so there is no separate June PMT-06 — June’s tax is paid along with the quarterly GSTR-3B. The 22nd/24th split for GSTR-3B depends on the state or union territory of registration.
How to pay PMT-06: two methods
For the first two months of each quarter, you deposit tax using Form GST PMT-06 by the 25th, choosing one of two methods:
- Fixed Sum Method (FSM): pay the pre-filled amount in the system-generated challan — broadly 35% of the tax paid in the previous quarter (or an equal amount of the last monthly tax). Best when your monthly liability is stable.
- Self-Assessment Method (SAM): calculate your actual liability for the month, net of input tax credit, and pay that. Best when your sales vary significantly.
Choose the challan reason “Monthly Payment for Quarterly Taxpayer” when generating it.
IFF: the optional facility for your B2B buyers
The Invoice Furnishing Facility lets a QRMP taxpayer upload B2B invoices in the first two months of the quarter, so the buyer can claim input tax credit promptly instead of waiting for the quarterly GSTR-1. It is entirely optional, and the third month’s invoices always go with the quarterly GSTR-1. B2C supplies are not reported in IFF.
Use it if your customers depend on quick ITC; skip it if your supplies are largely to consumers.
Interest and late fees — know the difference
- Late PMT-06: if not paid by the 25th, interest at 18% per annum runs on the delayed tax. There is no late fee for a delay in PMT-06.
- Late quarterly GSTR-3B: a late fee applies (capped at Rs. 5,000 per return). This is where the fee bites, so never let the quarterly return slip.
Common mistakes to avoid
- Forgetting the monthly PMT-06. Quarterly returns do not mean quarterly payment — the first two months still need a challan by the 25th.
- Quoting the wrong GSTR-1 date. Quarterly GSTR-1 is due the 13th after the quarter, not the 11th used by monthly filers.
- Opting in with pending returns. You cannot opt into QRMP if a previous GSTR-3B is unfiled.
- Ignoring the turnover ceiling. Cross Rs. 5 crore in a quarter and you exit QRMP from the next quarter.
How QRMP fits the GST compliance picture
QRMP sits within the regular GST return system: GSTR-1 reports outward supplies, GSTR-3B summarises and settles the tax, PMT-06 carries the monthly payment, and IFF feeds B2B invoices to buyers’ GSTR-2B for input tax credit. For a small business, choosing QRMP is mainly a decision about reconciliation rhythm — fewer filings, but the same monthly discipline on payment.
Key takeaways
- QRMP = quarterly GSTR-1/GSTR-3B with monthly tax via PMT-06; turnover ceiling Rs. 5 crore.
- For Apr–Jun 2026: PMT-06 by 25 May and 25 June; quarterly GSTR-1 by 13 July; GSTR-3B by 22/24 July.
- IFF is optional, B2B-only, first two months, due the 13th.
- Late PMT-06 attracts 18% interest but no late fee; late GSTR-3B attracts a fee.
- The scheme is GSTIN-wise and continues until you opt out.
Frequently asked questions
Who is eligible for the QRMP scheme?
Any registered person with aggregate annual turnover up to Rs. 5 crore (PAN-based) in the preceding year who has filed the last due GSTR-3B.
When is PMT-06 due?
By the 25th of the month following the first and second months of the quarter — for the Apr-Jun quarter, that is 25 May and 25 June.
Is IFF mandatory under QRMP?
No. IFF is optional and lets you upload B2B invoices in the first two months so buyers can claim ITC faster. The third month always goes with the quarterly GSTR-1.
What is the quarterly GSTR-1 due date?
The 13th of the month following the quarter — 13 July 2026 for the Apr-Jun 2026 quarter.
What is the difference between Fixed Sum and Self-Assessment method?
Fixed Sum pays a pre-filled challan (broadly 35% of last quarter’s tax) and suits stable liabilities; Self-Assessment pays your actual monthly liability and suits variable sales.
Is there a penalty for paying PMT-06 late?
Interest at 18% per annum applies on the delayed tax, but there is no late fee for a PMT-06 delay. Late fees apply only to the quarterly GSTR-3B.
QRMP me tax monthly bharna padta hai ya quarterly?
Return quarterly bharte hain, lekin tax pehle do mahine PMT-06 se monthly bharna padta hai; teesre mahine ka tax quarterly GSTR-3B ke saath jaata hai.
Can I choose QRMP for some GSTINs and not others?
Yes. QRMP is GSTIN-wise, so different registrations under the same PAN can have different filing frequencies.
Need help managing your QRMP filings?
Between monthly PMT-06 challans, optional IFF uploads and the quarterly returns, QRMP rewards a steady reconciliation routine. Regikart’s CA & CS team manages the full cycle so nothing slips. Reach us at +91 70444 94804 or [email protected].
Related reading: see the GSTR-4 & IEC updation guide for 30 June 2026 at /blog/gstr-4-iec-updation-30-june-2026.
About the author
CA & CS Team
Reviewed by Regikart at Regikart. Want to discuss this in the context of your business?
