Filing Returns under QRMP Scheme

Filing returns under the QRMP (Quarterly Return Monthly Payment) scheme in India involves specific steps and timelines tailored for small taxpayers under GST. Here’s a detailed guide to help you understand how to file returns under this scheme:

What is the QRMP Scheme?
The QRMP scheme allows eligible taxpayers to:

File GSTR-1 and GSTR-3B quarterly

Pay tax monthly through a simple challan (PMT-06)

Eligibility for QRMP Scheme
You can opt for QRMP if:

Your aggregate annual turnover is up to ₹5 crores in the preceding financial year.

You are registered under GST as a regular taxpayer (not composition).

Steps to File Returns under QRMP Scheme
1. Monthly Tax Payment (PMT-06)
Even though returns are filed quarterly, tax must be paid monthly using Form PMT-06 for the first two months of the quarter.

Payment Due Date:
25th of the succeeding month (e.g., April's tax due by May 25)

Two Payment Methods:
Fixed Sum Method (FSM): Pay a pre-filled amount generated by the portal (35% of previous quarter's tax).

Self-Assessment Method (SAM): Calculate tax based on actual liability.

2. Filing GSTR-1 (Quarterly)
Purpose:
Reporting outward supplies (sales)

Due Date:
13th of the month following the quarter (e.g., April–June GSTR-1 due by July 13)

Optional: IFF (Invoice Furnishing Facility)
Upload invoices for the first two months of the quarter to pass on ITC to buyers.

Due Date: 13th of the next month

3. Filing GSTR-3B (Quarterly)
Purpose:
Summary return of outward supplies, ITC claimed, and tax paid

Due Date:
22nd or 24th of the month following the quarter (depending on state)

State/UT Due Date
Category A States/UTs (Chhattisgarh, MP, Gujarat, Maharashtra, etc.) 22nd
Category B States/UTs (Delhi, Punjab, West Bengal, etc.) 24th

Important Notes
Opt-in for QRMP is available between the 1st day of the second month of the preceding quarter to the last day of the first month of the quarter.

Late filing attracts interest and penalties.