The 60-second version
QRMP lets small taxpayers file GSTR-1 quarterly with optional monthly IFF for B2B — I file IFF by 13th for large buyers and quarterly GSTR-1 by quarter end to unlock buyer 2B credit.
IFF is optional but buyers above ₹5Cr turnover expect it
After return I elected QRMP for sub-₹5Cr turnover — GSTR-1 due quarterly but IFF uploads B2B invoices monthly for buyer 2B.
Missing IFF delays buyer ITC — they chase me mid-month. I file IFF by 13th when B2B to large corporates.
Quarterly GSTR-1 consolidates B2C and any missed B2B — reconcile before GSTR-3B same quarter.
2B match: GSTR-2B guide.
QRMP filing calendar
| Return | Frequency | Typical due |
|---|---|---|
| IFF B2B | Optional monthly | 13th of next month |
| GSTR-1 full | Quarterly | 13th after quarter |
| GSTR-3B | Quarterly | 22/24 after quarter |
| GSTR-1 monthly | If not QRMP | 11th monthly |
| Annual GSTR-9 | Yearly | 31 Dec |
QRMP GSTR-1 sequence
Confirm QRMP
Portal shows quarterly status.
IFF decision
File monthly if B2B to large buyers.
Upload invoices
B2B JSON or manual entry.
Quarterly GSTR-1
Reconcile IFF + B2C.
Buyer chase
Share ARN if they miss 2B line.
Filing flow
QRMP GSTR-1 kit
- GSTIN.
- B2B invoice register.
- IFF ARN PDFs.
- Quarterly GSTR-1 ACK.
- Buyer GSTIN list.
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Exit QRMP
Turnover crosses ₹5Cr — switch to monthly next FY from beginning.
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0 of 4 checked
B2C e-commerce?
TCS/TDS rules may force monthly — verify category.
Nil quarter?
Still file nil GSTR-1 QRMP — late fee applies.
Amendment?
Amend in next period GSTR-1 — no separate amend form.
Export invoices?
Include in quarterly GSTR-1 — LUT linkage.
DSC required?
EVC OTP sufficient for most QRMP filers.
With composition?
Composition uses CMP-08 — not QRMP GSTR-1.
Your tax year is already running.
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