The 60-second version
QRMP scheme files GSTR-3B quarterly but pays tax monthly via PMT-06 for first two months — third month settles in quarterly 3B. I reconcile GSTR-2B before each 3B to avoid ITC mismatch.
QRMP is quarterly 3B — not quarterly tax payment
QRMP taxpayers file GSTR-3B every quarter but must pay estimated tax in months 1 and 2 via PMT-06 challan.
Month 3 of quarter includes full ITC offset in quarterly GSTR-3B — reconcile GSTR-2B before filing.
Invoice Furnishing Facility (IFF) for B2B in months 1–2 if buyers need ITC — pairs with GSTR-1 QRMP guide.
Outward lane: GSTR-1 QRMP guide.
QRMP month-by-month duties
| Month | Action | Form |
|---|---|---|
| M1 of quarter | Pay tax estimate | PMT-06 |
| M2 of quarter | Pay tax estimate | PMT-06 |
| M3 of quarter | File full return | GSTR-3B |
| Any month B2B | Optional IFF | GSTR-1 IFF |
| Before 3B | Reconcile ITC | GSTR-2B |
QRMP 3B sequence
Confirm QRMP
Opt-in on GST portal if turnover qualifies.
M1 PMT-06
Pay estimated tax by 25th.
M2 PMT-06
Second instalment by 25th.
GSTR-2B match
Vendor ITC before M3 3B.
Quarterly 3B
File by 22nd/24th per state.
QRMP calendar
QRMP 3B kit
- GSTIN.
- PMT-06 receipts.
- GSTR-2B PDF.
- Sales register.
- 3B ACK.
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Nil quarter
Still file nil GSTR-3B — see nil return guide if zero activity.
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Turn this guide into a decision file
0 of 4 checked
Turnover limit?
Up to ₹5 crore — verify current notification.
Switch to monthly?
From quarter start only — plan before opt-in.
ITC mismatch?
Chase vendor GSTR-1 — see GSTR-2B guide.
Export LUT?
Zero-rated supplies in 3B Table 3.1(b).
Interest on late PMT-06?
18% on shortfall from actual liability.
Composition scheme?
Different lane — not QRMP.
Your tax year is already running.
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