QRMP Scheme Under GST: Monthly Payments, IFF and Quarterly Return Filing

Eligible regular taxpayers can choose QRMP (Quarterly Return, Monthly Payment) to file GSTR-1 and GSTR-3B every quarter instead of every month. Tax payments and accounts still need attention each month.

This guide helps you compare monthly filing with QRMP, work out the monthly deposit, check due dates and decide when IFF helps your customers.

Who is eligible for QRMP, and what changes under the scheme?

Source: Official QRMP circular.

Monthly GST filing or QRMP: which suits your business?

Compare your customers, invoice volume, monthly accounts and available funds. The examples show the benefit and the extra work for each type of business.

QRMP due dates: what to do each month

Use this calendar for the first two monthly deposits, optional IFF reporting and quarterly returns.

Example due dates for October–December 2026 (Tamil Nadu registration, normal deadlines):

For other States and Union Territories, quarterly GSTR-3B is normally due on the 22nd or 24th, according to the registration’s State group. An officially extended deadline replaces the normal date.

How much GST should you deposit in the first two months of QRMP?

You can pay a fixed sum based on earlier cash tax, or an amount based on the current month’s actual figures.

Fixed-sum method: how does the 35% calculation work?

If you filed quarterly in the previous quarter, the fixed deposit is generally 35% of that quarter’s tax paid in cash, under each tax head. It is not 35% of turnover or of the GST charged to customers.

Example: Your business filed quarterly for July–September 2026. Assume only CGST and SGST apply, with no reverse-charge tax or other adjustments. The return shows:

The monthly fixed sum is ₹3,50,000 because 35% applies to the ₹10,00,000 paid in cash. The ₹8,00,000 paid through input tax credit is excluded from this calculation. Assume no available balance reduces the required deposit.

How is the QRMP deposit calculated after monthly filing?

Separate example: Your business filed monthly returns up to September 2026 and chooses QRMP for October–December 2026. Under the fixed-sum method, use the cash tax paid in September 2026, the last month of the previous quarter. Use the full amount, not 35%. Assume the September return shows only CGST and SGST:

If you use the fixed-sum method in both months, deposit ₹10,00,000 for October and ₹10,00,000 for November 2026. This example assumes no available balance reduces the deposit. The 35% calculation applies when the preceding return was quarterly; after monthly filing, the basis is the full cash tax paid in the last month of the previous quarter. You must have filed the preceding return for a complete tax period, with registration covering its first through last day.

How to calculate the QRMP deposit using actual monthly figures

Work out the amount from actual transactions and eligible purchase credit.

Example: GST payable on the month’s transactions is ₹90,000 and eligible purchase credit is ₹60,000. The cash amount needed is ₹30,000, assuming no reverse-charge tax, other adjustments or opening cash balance.

The credit must be usable against the relevant GST amounts. This method needs accurate monthly records and may suit changing business levels.

Can you use actual tax for one month and the fixed-sum method for the other?

Yes. You can choose either method separately for each of the first two months. Choosing self-assessment for October does not prevent you from using the fixed-sum method for November, provided you qualify for that method. Paragraph 6.2 of the official QRMP circular expressly allows this choice.

For example, using the earlier quarterly-filer example with ₹10,00,000 cash tax in July–September 2026: pay October’s actual tax of ₹2,00,000 after eligible credit by 25 November 2026, then pay November’s fixed sum of ₹3,50,000 by 25 December 2026. Assume no opening balance reduces either deposit. Both deposits are adjusted when you file quarterly GSTR-3B.

The interest rules follow the method used for that month. Pay the actual amount on time for the self-assessment month. For the fixed-sum month, pay the system-calculated amount on time and settle the full quarter through GSTR-3B by its due date. If you switched from monthly filing, the fixed sum is based on the full last-month cash tax, as shown above, rather than 35%.

When might no deposit, or a smaller deposit, be needed?

For the first month, no fresh deposit is needed if the available cash and eligible credit balances cover that month’s tax, or the month’s tax liability is nil. For the second month, check the combined tax for both months against the available balances. Keep CGST, SGST and IGST separate: credit under one heading cannot always pay tax under another.

If a busy earlier period produces a fixed deposit above your current needs, the extra money stays in your GST account. Plan salaries, rent and supplier payments with this in mind. The quarter-end section explains how it is used or refunded.

Source: QRMP payment methods and deposit rules.

What is IFF (Invoice Furnishing Facility) in QRMP?

Invoice Furnishing Facility (IFF) is optional. It lets QRMP taxpayers report eligible invoices and related notes for GST-registered customers in the first two months, so invoice details can reach customers’ GSTR-2B sooner.

You can report supplies with a total taxable value up to ₹50 lakh through IFF in each of the first two months. There is no IFF for the third month. If all your customers are unregistered, report their supplies in quarterly GSTR-1; IFF is not needed.

Example: An October 2026 customer invoice includes ₹18,000 GST. Furnishing it through October IFF on time helps it reach the customer’s GSTR-2B purchase-credit statement sooner than waiting for quarterly GSTR-1. The customer must still meet the credit conditions.

How to avoid duplicate IFF invoices in quarterly GSTR-1

Do not add invoices already furnished through IFF again in quarterly GSTR-1. Keep separate lists of October IFF, November IFF and the remaining quarterly details.

See our GSTR-1 Filing Guide for invoice reporting and corrections.

Source: GST portal IFF guidance.

How are deposits adjusted in quarterly GSTR-3B?

The electronic cash ledger is your GST portal account that holds deposited money. A deposit does not file your return. When filing quarterly GSTR-3B, use the deposits against the quarter’s actual tax after eligible credit and pay any balance.

Before filing, compare the invoices already reported through IFF with the remaining invoices and notes, and check eligible purchase credit and adjustments. The calculation below shows how the deposits reduce the remaining payment.

Continuing the same example, assume the October–December 2026 quarter needs ₹12,00,000 in cash after eligible input tax credit:

Assume the deposits are under the correct tax headings and no other dues remain. You can claim a refund of any unused deposit from the first two months only after filing that quarter’s GSTR-3B. Until then, those deposits cannot be used for other dues. After filing, you can leave the balance for later GST payments or apply for a refund; it is not refunded automatically. For example, if deposits total ₹7,00,000 but the quarter needs only ₹6,00,000 in cash, the remaining ₹1,00,000 can be kept or claimed as a refund after filing. This is a separate example with a lower quarterly tax amount.

See our GSTR-3B Filing Guide for return preparation and payment allocation.

How to opt in or opt out of QRMP: selection dates

On the GST portal, go to Services → Returns → Opt-in for Quarterly Return. The same page lets you choose monthly or quarterly filing. The normal selection windows are:

For January–March 2027, the window is 1 November 2026 to 31 January 2027. Once selected, QRMP continues until you opt out or become ineligible.

If you have saved GSTR-1 details for the period, the portal will not allow you to opt into QRMP. Keep a copy of those details, delete the saved entries and then select QRMP within the selection window. Include those invoices later in the appropriate IFF or quarterly GSTR-1.

What happens if QRMP payments or returns are late?

Late monthly deposits can attract interest. Late quarterly returns can attract late fees, and interest where tax remains unpaid.

Does a higher actual liability automatically mean interest?

No. Under the fixed-sum method, a higher actual tax amount does not by itself create interest if you deposit the system-calculated amounts on time and file GSTR-3B with full payment by the quarter’s due date. Continuing the ₹3,50,000 monthly-deposit example:

The two differences total ₹1,50,000. They are already included in the ₹5,00,000 quarter-end balance shown above, so do not add them again. For this Tamil Nadu business, filing GSTR-3B and paying that ₹5,00,000 by 22 January 2027 means no interest on these differences. Late or short fixed deposits, or a late quarterly return, require a separate interest calculation.

Separate example under self-assessment: October 2026 cash tax of ₹30,000 is due on 25 November 2026 but is deposited on 15 December 2026. Assume the entire amount remains unpaid for those 20 days, with no available balance covering it:

Pay the applicable interest through GSTR-3B. This self-assessment example does not apply to the timely fixed-sum payments explained above. Source: Source: Official QRMP interest treatment.

QRMP GST return filing services in Chennai

For a filing-frequency review, share your customer mix, invoice count, earlier cash-tax payments and how often your accounts are prepared.

For GST return filing services in Chennai, ask whether the service includes:

• Monthly calculations and purchase-credit review.
• IFF preparation in the first two months.
• Quarterly GSTR-1 and GSTR-3B filing.
• Corrections, pending returns or notice replies as separately agreed.

Ask for a clear scope and fee. Quarterly returns do not automatically mean a lower fee: monthly calculations, IFF, invoice volume and corrections all affect the work.

Frequently asked questions about QRMP