QRMP Scheme: Quarterly Returns with Monthly Payment

Fixed sum method: pay a pre-filled amount — 35% of the tax paid in cash in the previous quarter if you filed quarterly, or the full cash tax of the last month if you filed monthly. No interest is charged if this amount is paid by the 25th, even if the actual tax turns out higher.

Self-assessment method: work out the actual tax for the month after input credit, and pay that. Interest at 18% applies on any amount paid late or short.

No payment is needed for a month if there is no tax liability, or if the balance already in the cash and credit ledgers covers it.

Sri Lakshmi Stores in Mysuru, with turnover of ₹48 lakh, opts for QRMP. Karnataka is a category X state, so its quarterly GSTR-3B is due on the 22nd. In July–September 2026 it paid ₹72,000 of tax in cash.

For October–December 2026, the fixed sum is 35% of ₹72,000 = ₹25,200. The store pays ₹25,200 for October by 25 November and ₹25,200 for November by 25 December. Its actual tax for the quarter works out to ₹75,000, so with the quarterly GSTR-3B by 22 January 2027 it pays the balance: ₹75,000 − ₹25,200 − ₹25,200 = ₹24,600.

Two wholesale customers want their input credit monthly, so the store uploads its B2B invoices for October and November through IFF by the 13th of the following month. They appear in those customers' GSTR-2B without waiting for the quarter.

• Thinking quarterly filing means quarterly payment
• Forgetting IFF, so registered buyers wait three months for their credit
• Using the self-assessment method and under-paying, then facing interest
• Missing the window to opt in or out for a quarter
• Filing quarterly GSTR-3B on the 20th or 24th instead of the date for your state

PMT-06 payments sit in the electronic cash ledger and are used when the quarterly GSTR-3B is filed. Invoices uploaded through IFF are not repeated in the quarterly GSTR-1; the quarterly return covers the third month and any B2C sales for the whole quarter.

QRMP saves time for shops that sell mostly to consumers: eight fewer returns a year and one reconciliation per quarter. It suits less well a business whose registered buyers want credit every month, unless it is happy to use the IFF, and a business with uneven months, where the fixed-sum payment may be far from the actual tax.

Whichever you choose, the books have to be kept monthly anyway. GSTR-2B arrives monthly for monthly filers and quarterly for QRMP filers, so a QRMP shop matching supplier bills once a quarter has three months of differences to chase at once.

TripleBill gives GSTR-1 and GSTR-3B figures for any month or range of months, so monthly PMT-06 amounts under the self-assessment method and the quarterly returns come from the same books (Starter and Pro).

This page is general information about GST in India, not tax advice. Rates, thresholds and rules change; confirm with the GST portal or a chartered accountant before acting.

Last reviewed: November 2026. Facts on this page were checked against:

• CGST Rules, 2017, rules 59, 61 and 61A
• Notification No. 84/2020-Central Tax (QRMP eligibility)
• Notification No. 85/2020-Central Tax (fixed sum method)
• CBIC Circular No. 143/13/2020-GST (QRMP scheme)