Last updated: 27 October 2026. The QRMP window for the October–December 2026 quarter closes on Saturday, 31 October 2026. Monthly filers can use it to move to quarterly returns, and quarterly filers can use it to move back to monthly. If you do nothing, the way you file today carries on for the whole of October, November and December, and the next window, for January–March 2027, opens on 1 November.
Applicability Note: This guide is based on GST provisions applicable as of 27 October 2026, re-checked against the CBIC Rules text, the GST portal's QRMP FAQ and the portal's News & Updates feed that day. Always verify the current position on gst.gov.in or with a GST professional before taking action.
Who Should Care?
- QRMP filers who have been meaning to go back to monthly returns, usually because B2B customers keep asking about credit
- Monthly filers with aggregate turnover up to ₹5 crore in FY 2025-26 who want fewer returns from this quarter
- Monthly filers with an unfiled September GSTR-3B, because that one return blocks opting in
- CAs and accountants running the switch for several client GSTINs this week
We covered the full case for and against the scheme in August, in our QRMP opt-in and opt-out guide. This piece is the short version for the last four days: what a miss costs, what blocks opting in, and what your next three months look like on each side.
1. What Missing 31 October Costs You
There is no penalty for missing the window. What you lose is a quarter.
Rule 61A(1) lets you exercise the option "from the 1st day of the second month of the preceding quarter till the last day of the first month of the quarter for which the option is being exercised". For October–December 2026 that is 1 August to 31 October. After Saturday, the portal moves on to the January–March 2027 window, which the GST portal's QRMP FAQ lists as 1 November to 31 January. The portal only lets you act on one quarter at a time, so once October ends you cannot reach back into the current quarter.
Rule 61A of the CGST Rules was inserted by Notification No. 82/2020-Central Tax dated 10 November 2020, with effect from 1 January 2021. Its first proviso keeps an option running "for future tax periods" until you become ineligible or choose monthly filing. Nothing renews it and nothing reminds you.
So a quarterly filer who misses Saturday files quarterly for October–December and can only switch to monthly from January 2027. A monthly filer who misses it stays monthly until January at the earliest. For most businesses that is an inconvenience. For a supplier whose biggest customers want credit every month, it is three more months of the problem.
One exception does not wait for any window. Under Rule 61A(2), if your aggregate turnover crosses ₹5 crore during the current financial year, you must file monthly from the first month of the next quarter. If FY 2026-27 turnover crossed ₹5 crore during July–September, October is already a monthly month for you, and the rule says you "shall opt" for monthly filing on the portal, so check the setting shows it.
2. The Five-Minute Decision
Run through these in order. The first one that applies usually settles it.
| Question | If yes |
|---|---|
| Was your aggregate turnover (PAN-wide) above ₹5 crore in FY 2025-26? | QRMP is not open to you this quarter. Notification No. 84/2020-Central Tax dated 10 November 2020 limits it to ₹5 crore in the preceding financial year. Stay monthly. |
| Has FY 2026-27 turnover already crossed ₹5 crore? | Rule 61A(2) puts you on monthly filing from the quarter after the one in which you crossed it. It is not optional: the rule says you "shall opt" for monthly on the portal, so change the setting. |
| Do most of your sales go to registered businesses that claim credit monthly? | Monthly filing, or QRMP plus the IFF in Months 1 and 2 of every quarter. If you know you won't keep up with the IFF, opt out. (A buyer who is on QRMP itself gets one quarterly GSTR-2B either way, so this pressure comes from monthly-filing buyers.) |
| Do you mostly sell to consumers and value fewer returns? | QRMP usually suits you. A monthly filer can opt in now; a quarterly filer can leave things as they are. |
If none of these gives a clear answer, doing nothing is a legitimate choice. You will get another window from 1 November, and a decision made in January with three more months of data is better than one rushed on a Saturday.
3. Two Things That Block Opting In
Your last due GSTR-3B is not filed
The second proviso to Rule 61A(1) says a registered person "shall not be eligible to opt for furnishing quarterly return in case the last return due on the date of exercising such option has not been furnished". The portal FAQ applies this as a check on your most recent GSTR-3B before it lets you opt in.
For a monthly filer opting in this week, that return is the September GSTR-3B, due Tuesday 20 October 2026. If it is still pending, file it first, then switch.
The proviso is written about opting in. It does not bar a QRMP filer from opting out, and we found nothing on the portal that does. But if your July–September quarterly GSTR-3B (due Thursday 22 or Saturday 24 October, by State) is still unfiled, file it anyway: late fee is already running on it, and interest too on any tax still unpaid.
GSTR-1 details already saved for the quarter
Per FAQ 14 of the portal's QRMP FAQ, you cannot opt in for a quarter if you have saved any details in GSTR-1 for that quarter. The trap is a monthly filer who has already started keying October invoices into the October GSTR-1 and then decides to go quarterly. Delete those saved records, switch, and re-enter them in the IFF or the quarterly GSTR-1.
4. Your Next Three Months, Either Way
The switch covers the whole quarter, not just the days after you click it. Opt out on 30 October and October is a monthly month from the 1st.
| Obligation | Monthly for Oct–Dec | QRMP for Oct–Dec |
|---|---|---|
| October outward supplies | GSTR-1 by Wednesday 11 November 2026 | Optional IFF for B2B invoices by Friday 13 November 2026 |
| October tax | GSTR-3B by Friday 20 November 2026 | PMT-06 by Wednesday 25 November 2026 |
| November | GSTR-1 by 11 December, GSTR-3B by 20 December | Optional IFF by 13 December, PMT-06 by 25 December |
| December and the quarter | GSTR-1 by 11 January 2027, GSTR-3B by Wednesday 20 January 2027 | Quarterly GSTR-1 by Wednesday 13 January 2027; quarterly GSTR-3B by Friday 22 or Sunday 24 January 2027 by State |
Two notes on the QRMP column. The IFF under Rule 59(2) covers supplies to registered persons only, up to ₹50 lakh a month, so B2C sales wait for the quarterly GSTR-1. And if you are opting in from monthly filing, the fixed sum PMT-06 challan for your first quarter is based on September's net cash tax (the last month of the preceding quarter), not 35% of a previous quarter, under Notification No. 85/2020-Central Tax dated 10 November 2020 read with Circular No. 143/13/2020-GST dated 10 November 2020. Check the pre-filled figure before you pay it. Our PMT-06 guide covers the fixed sum and self-assessment routes.
5. Doing It on the Portal
- Log in and go to Services > Returns > Opt-in for Quarterly Return.
- Pick the financial year and the October–December 2026 quarter.
- Choose quarterly or monthly and submit.
- Reload the page and check that the preference now shows the way you meant it.
The choice is made GSTIN by GSTIN (FAQ 10), so if you hold several registrations on one PAN, repeat it for each one you want to change. The ₹5 crore eligibility test is still worked out on the whole PAN's aggregate turnover. And 31 October is a Saturday: do it before Friday evening, while there is still time to deal with a blocking return.
One other date this week: UIN holders, such as embassies and UN bodies, file GSTR-11 for September on Wednesday, 28 October 2026. Our October deadline calendar has the rest of the month.
Key Takeaways
- The QRMP window for October–December 2026 closes on Saturday, 31 October 2026 under Rule 61A(1). It covers opting in and opting out.
- Missing it costs one quarter, not money. Your current frequency runs through December, and the January–March 2027 window opens 1 November 2026 and closes 31 January 2027.
- Monthly filers opting in must have the September GSTR-3B filed first. The second proviso to Rule 61A(1) blocks the opt-in until it is.
- Monthly filers opting in must delete any GSTR-1 details already saved for the quarter.
- Opting out makes October a monthly month: GSTR-1 by 11 November and GSTR-3B by 20 November 2026.
- Crossing ₹5 crore of aggregate turnover in FY 2026-27 forces monthly filing under Rule 61A(2), window or no window.
Frequently Asked Questions
What is the last date to opt out of QRMP for October–December 2026?
Saturday, 31 October 2026. Rule 61A(1) closes the window on the last day of the first month of the quarter concerned, and the same date applies to opting in.
What happens if I miss the QRMP deadline on 31 October?
Your current filing frequency continues for October–December 2026: under the first proviso to Rule 61A(1) for quarterly filers, and per FAQ 18 of the portal's QRMP FAQ for both. There is no penalty. You can switch for January–March 2027 in the window that runs from 1 November 2026 to 31 January 2027.
Can I opt in to QRMP if my September GSTR-3B is not filed?
No. The second proviso to Rule 61A(1) makes you ineligible to opt for quarterly returns while the last return due on that date is unfiled. File the September GSTR-3B (due 20 October 2026) first, then change the setting.
If I opt out on 30 October, is October still quarterly?
No. The option applies to the whole quarter, so October is filed monthly: GSTR-1 by 11 November and GSTR-3B by 20 November 2026.
⚠️ For informational purposes only.
Have a specific question about whether to switch before Saturday? Our GST experts can help → gstconsultancy.com