Last reviewed: 20 October 2026. The quarterly return with monthly payment (QRMP) scheme looks simple until the first PMT-06 is missed or an IFF window lapses. With the July-September GSTR-3B falling due this week and the opt-in window for the October-December quarter closing on 31 October, this is the practical, date-by-date guide for small and mid-size registered businesses.
How QRMP works in one paragraph
Under QRMP a taxpayer files GSTR-1 and GSTR-3B once a quarter instead of every month, but still pays tax every month. In the first and second month of the quarter the tax is paid by challan (PMT-06) by the 25th of the following month. In the third month the balance is settled through the quarterly GSTR-3B. The quarterly GSTR-1 is due on the 13th of the month after the quarter, and the quarterly GSTR-3B on the 22nd or 24th. The scheme is built on Rule 61A of the CGST Rules and the quarterly-filing notifications issued under Section 39 of the CGST Act, and it sits on top of the return system described in our guides on IMS and GSTR-3B hard-locking and GSTR-3B ITC reconciliation.
| Item | Monthly filer | QRMP filer |
|---|---|---|
| GSTR-1 | Every month, by the 11th | Once a quarter, by the 13th of the following month |
| B2B invoices for buyers' GSTR-2B | Through monthly GSTR-1 | Through optional IFF for months one and two (13th), otherwise only after quarterly GSTR-1 |
| GSTR-3B | Every month, by the 20th | Once a quarter, by the 22nd (Category X) or 24th (Category Y) |
| Tax payment | With each GSTR-3B | PMT-06 by the 25th for months one and two; balance with the quarterly GSTR-3B |
| Returns a year | 24 (plus GSTR-9) | 8 (plus GSTR-9) |
Who is eligible, and what can disqualify you
The portal FAQs set out the conditions. You must be a regular taxpayer, or have opted out of composition, with aggregate annual turnover (computed on PAN, across all GSTINs and all states, including exempt supplies and exports) of up to ₹5 crore. You must have filed the GSTR-3B for the most recent tax period, and you must have no saved data in GSTR-1 for the period for which the option is being exercised. A GST practitioner cannot opt in or out on the taxpayer's behalf, according to the portal FAQ, so the proprietor, partner or authorised signatory must do it.
- Crossing ₹5 crore. If your aggregate turnover goes beyond ₹5 crore, you leave the scheme and file monthly from the next quarter. The same ₹5 crore figure is the e-invoicing threshold, so a growing business often faces both changes in the same year.
- Quarter-level lock. The choice is made for the full quarter. You cannot move to monthly in the middle of it.
- GSTIN-wise option. A business with separate GSTINs in different states can run some monthly and some quarterly.
- Pending returns. If the latest GSTR-3B is pending, the opt-in is blocked. Clear the default first.
Opt-in and opt-out windows
The portal offers a fixed window for each quarter. It closes on the last day of the first month of the quarter for which you want the option.
| Quarter | Window to opt in or out |
|---|---|
| April-June | 1 February to 30 April |
| July-September | 1 May to 31 July |
| October-December | 1 August to 31 October 2026 |
| January-March | 1 November to 31 January |
The path on the portal is Services > Returns > Opt-in for Quarterly Return. Once chosen, the option continues until you opt out, so there is no need to repeat it every quarter.
Due-date calendar for the rest of FY 2026-27
The calendar below uses the standard dates. A due date that falls on a holiday may be handled differently on the portal, so do not plan to file on the last day.
| Quarter and month | IFF (optional) | PMT-06 | Quarterly GSTR-1 | Quarterly GSTR-3B |
|---|---|---|---|---|
| July-September 2026 | Closed | Closed | 13 October 2026 (passed) | 22 October (X) / 24 October (Y) |
| October 2026 | 13 November | 25 November | 13 January 2027 | 22 or 24 January 2027 |
| November 2026 | 13 December | 25 December | ||
| December 2026 | Not available | Paid with the quarterly GSTR-3B | ||
| January 2027 | 13 February | 25 February | 13 April 2027 | 22 or 24 April 2027 |
| February 2027 | 13 March | 25 March | ||
| March 2027 | Not available | Paid with the quarterly GSTR-3B |
Category X covers Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana and Andhra Pradesh, along with Daman and Diu, Dadra and Nagar Haveli, Puducherry, the Andaman and Nicobar Islands and Lakshadweep. All other states and union territories are Category Y. A Thane-based business registered in Maharashtra therefore files on the 22nd.
Monthly payment: fixed sum or self-assessment
For months one and two you choose a method each time you pay.
- Fixed sum method. The portal pre-fills a challan at 35% of the tax paid in cash in the preceding quarter's GSTR-3B, if you filed quarterly. If you were a monthly filer in the previous quarter, the base is 100% of the cash tax paid in the last month of that quarter. It is quick and low risk, because no late fee or interest arises if you pay the pre-filled amount on time, even if the actual liability turns out higher. It does not suit a business whose previous quarter's cash payment was nil or unusually low, because the fixed sum would then be nil.
- Self-assessment method. You work out the actual liability for the month, net of the credit you are entitled to, and pay it. It needs a month-wise working of outward supplies and eligible ITC. It suits businesses whose sales vary by season.
Worked example 1: fixed sum and quarter-end balance
A trader in Thane paid ₹4,00,000 in cash through the July-September 2026 GSTR-3B. For the October-December quarter the fixed sum is 35% of that, so ₹1,40,000 per month. The trader pays ₹1,40,000 by 25 November and again by 25 December.
| Step | Amount (₹) |
|---|---|
| Net cash liability for the quarter, after ITC (from the books) | 5,10,000 |
| Paid by PMT-06 for October and November (2 × 1,40,000) | 2,80,000 |
| Balance payable with the GSTR-3B due 22 January 2027 | 2,30,000 |
If the quarter's cash liability had been only ₹2,50,000, the trader would have overpaid by ₹30,000 against the 2,80,000 paid. The excess stays in the electronic cash ledger and can be used for later liabilities or claimed as a refund of excess balance. The fixed sum is a payment mechanism, not a cap on the liability.
Worked example 2: late quarterly GSTR-3B
A services business in Pune, with aggregate turnover of ₹3 crore in the preceding year, files its July-September GSTR-3B on 5 November 2026 instead of 22 October. That is 14 days late. The cash tax payable in the return is ₹2,30,000.
- Late fee (Section 47): ₹50 a day (₹25 CGST plus ₹25 SGST) × 14 = ₹700. The cap for turnover between ₹1.5 crore and ₹5 crore is ₹5,000, so ₹700 applies.
- Interest (Section 50): 18% a year on the tax paid in cash after the due date: ₹2,30,000 × 18% × 14/365, about ₹1,588.
Interest runs on the net amount paid in cash, not on tax settled through ITC. A nil quarterly GSTR-3B attracts ₹20 a day (₹10 CGST plus ₹10 SGST), capped at ₹500.
| Late fee for GSTR-3B or GSTR-1 | Per day | Maximum |
|---|---|---|
| Nil return | ₹20 | ₹500 |
| Aggregate turnover up to ₹1.5 crore (preceding year) | ₹50 | ₹2,000 |
| ₹1.5 crore to ₹5 crore | ₹50 | ₹5,000 |
| Above ₹5 crore | ₹50 | ₹10,000 |
These are the Section 47 fees fixed by Central Tax Notifications 19/2021 and 20/2021, split equally between CGST and SGST. Returns that stay unfiled for three years from the due date can no longer be furnished on the portal, which is why a long-pending quarterly return should be cleaned up promptly. Do not count on that cutoff as a remedy; it only closes the door.
The Invoice Furnishing Facility: when it is worth using
IFF is optional and covers only B2B supplies and registered credit and debit notes for months one and two. Its use is capped by a monthly value limit laid down in Rule 59 (₹50 lakh a month at last check, so confirm the figure on the portal), and the system blocks submission above it. The facility has no late fee, but once the 13th passes, that month's IFF expires and can only be viewed. An invoice not reported in IFF simply waits for the quarterly GSTR-1, and your buyer then sees it in GSTR-2B only after the 13th of the month following the quarter.
That timing matters because buyers claim credit on what shows in GSTR-2B. A dealer who supplies large industrial customers that expect credit every month will usually use IFF, or will shift to monthly filing. A retailer selling mostly to consumers has little reason to bother. This also links to the cut-off discussed in the 30 November 2026 ITC deadline: a buyer cannot claim credit that the supplier has not yet reported.
Is QRMP right for your business?
| Situation | Usually better | Why |
|---|---|---|
| Mostly B2C or small B2B volume, thin finance team | QRMP | Fewer returns and fewer deadlines; monthly payment is a fixed sum. |
| Large B2B customers who need monthly credit | Monthly, or QRMP with strict IFF discipline | Buyers' ITC depends on your reporting date. |
| Seasonal sales with sharp swings | QRMP with self-assessment | Pay actual liability rather than an old 35% base. |
| Turnover close to ₹5 crore | Plan for monthly | Crossing the limit ends eligibility and e-invoicing may start at the same time. |
| Weak bookkeeping, frequent amendments | Fix the books first | Three months of accumulated errors are harder to correct than one. |
The decision is easier when the books close every month, even if the return does not. A month-end routine along the lines of our 12-step close checklist keeps a quarterly filer from discovering a three-month backlog in the week of the due date.
Checklist for the next two weeks
- Confirm your state's category (X or Y) and the exact due date for the July-September GSTR-3B.
- Reconcile the quarter's sales register with the quarterly GSTR-1 you filed on 13 October, and with GSTR-3B.
- Match purchases to GSTR-2B and your IMS actions, and decide the ITC claim before 22 October.
- Pay the balance tax in cash, check the cash ledger, and file the GSTR-3B before the due date.
- Before 31 October, decide whether to stay on QRMP or move to monthly for October-December, and update the option on the portal.
- If you stay, put 13 November, 25 November, 13 December and 25 December in the calendar and decide the PMT-06 method.
- Check that no earlier return is pending, since that blocks the opt-in.
For the year-end, remember that the annual return is still one filing for the year, as covered in our GSTR-9 and 9C guide. Also note that recommendations of the 57th GST Council meeting held on 8 October 2026 become law only when notified; this article reflects the position in force today.
Common mistakes we see
- Treating the 35% as the liability. It is only an instalment. The quarter's true liability is settled in the GSTR-3B.
- Letting IFF lapse. Saved but unsubmitted IFF records must be moved or deleted before the next IFF or the quarterly GSTR-1 can be filed.
- Using the wrong head on the challan. PMT-06 needs the tax split by head. A wrong split sits in the ledger and creates short payment in another head.
- Forgetting credit notes. Credit notes issued in months one and two can go through IFF; otherwise they wait for the quarterly GSTR-1.
- Ignoring the turnover trigger. A business that crosses ₹5 crore keeps filing quarterly by habit and picks up late fees.
Frequently asked questions
Who can opt for the QRMP scheme in FY 2026-27?
A registered person whose aggregate annual turnover (PAN-based) is up to ₹5 crore, who has furnished the GSTR-3B for the latest tax period, and who is not a composition taxpayer. The option is exercised GSTIN by GSTIN, so two GSTINs under one PAN can choose differently. A taxpayer who crosses ₹5 crore moves back to monthly filing from the next quarter.
What is the last date to opt in for the October-December 2026 quarter?
The window for the October-December quarter runs from 1 August to 31 October 2026, so it closes on Saturday, 31 October 2026. The option applies for the whole quarter and cannot be changed in the middle of it. The portal path is Services > Returns > Opt-in for Quarterly Return.
When is the July-September 2026 quarterly GSTR-3B due?
On 22 October 2026 for Category X states and union territories (Maharashtra, Gujarat, Karnataka, Tamil Nadu, Telangana, Kerala, Andhra Pradesh, Goa, Chhattisgarh and Madhya Pradesh among them) and on 24 October 2026 for Category Y states (for example Delhi, Uttar Pradesh, Rajasthan and West Bengal). Check the category of your state of registration, not your place of business.
Do I have to use the Invoice Furnishing Facility (IFF)?
No. IFF is optional. It lets you report B2B invoices and credit or debit notes for the first and second month of a quarter by the 13th of the next month, so that your buyers see the invoices in their GSTR-2B and can claim credit without waiting for your quarterly GSTR-1. Invoices reported in IFF are not entered again in the quarterly GSTR-1.
What happens if I forget PMT-06 for the first or second month?
The tax is paid late, so interest under Section 50 runs at 18% a year on the unpaid amount from the 25th until the day of payment. There is no separate late fee for PMT-06, but a shortfall is added to the tax payable in the quarterly GSTR-3B. A late quarterly GSTR-3B attracts the Section 47 late fee on top.
Can ITC be used to pay the monthly liability under QRMP?
The monthly payment for the first two months is made by challan in cash through PMT-06, using either the fixed sum or the self-assessment method. Under self-assessment you can work out the liability net of the credit you expect to be eligible for. The final reconciliation of credit and cash happens in the quarterly GSTR-3B, so keep a month-wise working.
Is QRMP cheaper than monthly filing?
It reduces the number of returns from 24 to 8 a year but not the tax you pay, and the tax still goes out every month. Whether it is the right choice depends on how many of your customers need your invoices in their GSTR-2B early, how clean your data is, and how much working-capital benefit you expect, which is usually small.
We can look at your last two quarters of returns, the cash ledger and your IFF needs, and set up a month-wise working you can follow.
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This article is for general information and does not constitute advice on any specific case. Rules, due dates and notifications change; confirm the current position on the GST portal before acting. Firm details: CA Somesh Chandak & Associates, Unit 119, 1st Floor, Centura Square IT Park, SG Barve Road, Wagle Estate, Thane West 400604. FRN 158694W.