GST QRMP Scheme 2026: Eligibility, IFF & Opt-in by 30 April

Last updated: 24 April 2026. The Quarterly Return Monthly Payment (QRMP) scheme lets eligible taxpayers file GSTR-3B once a quarter instead of every month, while still paying tax monthly through a simple challan. The opt-in window for Quarter 1 of FY 2026-27 closes on 30 April 2026. Switching in or out is a per-GSTIN decision and the choice carries through to subsequent quarters until you change it again.

Applicability Note: This guide is based on Notification No. 84/2020-Central Tax, Rule 61A of the CGST Rules, and the GST portal advisories on QRMP, IFF, and PMT-06 in force on 24 April 2026. Eligibility limits and procedural details have been amended several times since the scheme was launched in January 2021. Verify the current threshold and opt-in window on gst.gov.in before opting in.

Who should care?

• Any GST-registered business with aggregate turnover up to ₹5 crore in FY 2025-26
• Small B2B suppliers whose buyers need monthly ITC visibility
• Service providers and freelancers currently filing monthly GSTR-3B
• Businesses already on QRMP that want to opt out before Q1 FY 2026-27

1. What QRMP Actually Changes

Under the regular monthly system, every GST-registered taxpayer files two returns each month: GSTR-1 for outward supplies and GSTR-3B for the summary tax payment. That is 24 returns a year per GSTIN. Under QRMP, the same taxpayer files four GSTR-3Bs a year (one per quarter) and four GSTR-1s, with the option to push B2B invoices to buyers monthly through the Invoice Furnishing Facility (IFF).

2. Who Is Eligible

The eligibility test is simple in design and trickier in practice:

• Aggregate turnover in the preceding financial year up to ₹5 crore
• You must already be filing GSTR-3B (the scheme is not available to NRTPs, ISDs, or composition dealers)
• Your most recent GSTR-3B must be filed when you opt in

The catch: if your aggregate turnover crosses ₹5 crore at any point during the current financial year, you become ineligible from the next quarter and must shift back to monthly filing. The ₹5 crore is computed on a PAN-India basis, so multiple GSTINs under the same PAN are aggregated for this test.

3. The 30 April Opt-in Window for Q1 FY 2026-27

The portal opens an opt-in window before the start of every quarter. For Quarter 1 of FY 2026-27 (April–June), the window runs from 1 February 2026 to 30 April 2026. If you do nothing during this window:

• If your turnover in FY 2025-26 is up to ₹1.5 crore, the GST portal auto-opts you into QRMP unless you actively opt out
• If your turnover is between ₹1.5 crore and ₹5 crore, your existing filing preference continues
• If you crossed ₹5 crore last year, QRMP is not available regardless of preference

To opt in or out, log in to the GST Portal and go to Services → Returns → Opt-in for Quarterly Return. Choose "Opt-in" or "Opt-out" for the financial year and quarter. The change is effective from the start of the next quarter only, so missing the 30 April deadline pushes your switch to Quarter 2.

4. Monthly Tax Payment under QRMP: The PMT-06 Challan

QRMP does not let you defer tax payment. You still pay tax in months 1 and 2 of the quarter through Form GST PMT-06 by the 25th of the next month. The portal gives you two ways to compute the amount:

Fixed Sum Method (35% Challan)

The portal pre-fills a challan based on past payments:

• If you filed quarterly last quarter: 35% of the cash component of tax paid in the previous quarter's GSTR-3B
• If you filed monthly last quarter: 100% of the cash tax paid in the last monthly GSTR-3B of the previous quarter

The Fixed Sum Method is the simpler route. The portal computes the number; you just pay it. As long as you pay the pre-filled amount on time, no interest is charged on any shortfall in months 1 and 2 (the shortfall is settled in the quarterly GSTR-3B).

Self-Assessment Method

You compute the actual tax liability for the month based on outward supplies less ITC available, and pay that amount. This is the right route if your sales have dropped sharply or your ITC has spiked. Interest under Section 50(1) at 18% applies on any shortfall identified later.

5. The Invoice Furnishing Facility (IFF)

Quarterly GSTR-1 filing creates a problem for B2B buyers: they cannot see your invoices in their GSTR-2B until quarter-end. IFF solves this. It lets QRMP filers upload only B2B invoices in months 1 and 2 of a quarter, so buyers can claim ITC the same month.

If your B2B buyers are large taxpayers themselves, they will almost always prefer that you use IFF. Skipping it can quietly hurt vendor relationships when buyers find their GSTR-2B looking lighter than expected mid-quarter.

6. When QRMP Is a Good Fit (and When It Is Not)

7. Common Mistakes to Avoid

• Missing the PMT-06 due date. The challan is due by the 25th. Late payment attracts 18% interest under Section 50(1) until paid, even though no late fee applies in months 1 and 2.
• Skipping IFF and surprising buyers. Buyers chasing ITC at quarter-end is a bad look. Use IFF if you have B2B sales.
• Forgetting to opt out after crossing ₹5 crore. Eligibility is checked each quarter. If you crossed ₹5 crore in any quarter, switch to monthly from the next quarter.
• Confusing Fixed Sum and Self-Assessment. Fixed Sum protects you from interest on month 1-2 shortfalls; Self-Assessment does not.
• Treating quarterly as relaxed. The quarterly GSTR-3B still has to reconcile with three months of GSTR-2B and three months of PMT-06 payments. The work is condensed, not reduced.

8. Key Takeaways

• QRMP is open to taxpayers with aggregate turnover up to ₹5 crore in the preceding FY
• The opt-in window for Q1 FY 2026-27 closes on 30 April 2026
• You file GSTR-3B and GSTR-1 quarterly, but pay tax monthly via PMT-06 by the 25th
• Fixed Sum Method (35% challan) shields you from interest on month 1 and 2 shortfalls
• IFF lets B2B buyers see your invoices monthly, with a ₹50 lakh-per-month cap
• Crossing ₹5 crore mid-year ends QRMP eligibility from the next quarter

Frequently Asked Questions

Is QRMP optional?

Yes. Eligible taxpayers can opt in or out before each quarter through the GST Portal. The portal auto-opts in some smaller taxpayers (turnover up to ₹1.5 crore in the preceding FY), but the choice can always be reversed within the opt-in window.

What is the QRMP opt-in deadline for Q1 FY 2026-27?

30 April 2026. Choices made after that date take effect from Q2 (July onwards) only.

Do I still need to pay GST monthly under QRMP?

Yes. Tax for months 1 and 2 of the quarter has to be deposited via Form GST PMT-06 by the 25th of the next month. The quarterly GSTR-3B is where you reconcile and pay any balance for month 3.

What is the IFF and when should I use it?

The Invoice Furnishing Facility lets QRMP taxpayers upload B2B invoices in months 1 and 2 of a quarter, so buyers can claim ITC the same month. It is optional, capped at ₹50 lakh per month (verify the current cap), and due on the 13th of the next month. If your buyers are GST-registered businesses watching their GSTR-2B, using IFF is usually the right call.

What happens if I cross ₹5 crore turnover during the year?

You become ineligible for QRMP from the next quarter and must shift back to monthly filing. The eligibility check is recomputed quarter-on-quarter, and PAN-India aggregate turnover is what counts.

Disclaimer: This article is for informational purposes only and does not constitute professional tax advice. GST rules are subject to frequent changes through notifications and circulars. Please consult a qualified tax professional or verify the current provisions on the official GST portal (gst.gov.in) before making any compliance decisions.

Have a specific question about whether QRMP is right for your business? Our GST experts can help → gstconsultancy.com