# QRMP Scheme: Questions to Review Before Choosing Quarterly Filing

Before choosing QRMP, review eligibility, customer reporting needs, monthly payment capacity and the discipline of your records. The scheme allows eligible taxpayers to furnish GSTR-1 and GSTR-3B quarterly while following monthly payment requirements. Quarterly filing does not mean quarterly bookkeeping or an automatic reduction in the underlying tax.

The right choice depends on how the business trades. A predominantly retail business and a supplier whose registered customers expect timely invoice visibility may experience different operational effects. Compare the complete workflow, including optional IFF, rather than counting only the number of return filings.

## Does the business meet the eligibility conditions?

CBIC’s QRMP guidance covers registered persons required to furnish GSTR-3B with aggregate turnover up to ₹5 crore in the preceding financial year, subject to the scheme’s conditions. If aggregate turnover crosses ₹5 crore during a current-year quarter, eligibility ceases from the next quarter under that guidance.

Calculate aggregate turnover using the applicable legal definition. Do not use only one shop’s bank receipts or one GSTIN’s sales without checking the full scope. The option itself is GSTIN-wise, so different registrations under the same PAN can have different selected filing options where eligible.

Consider an illustrative Hubballi industrial supplies business with supported preceding-year aggregate turnover of ₹4.20 crore. That figure prompts an eligibility review; it does not answer whether QRMP is commercially convenient. The business must also check current turnover, filing status and the portal option for the intended quarter.

## Are earlier returns and the option window in order?

The scheme guidance requires the last return due on the date of exercising the option to have been furnished. The normal opt-in or opt-out window runs from the first day of the second month of the preceding quarter to the last day of the first month of the relevant quarter.

For example, the general window for an October–December quarter runs from 1 August to 31 October, subject to the applicable process. Verify the option and effective period on the portal, and retain confirmation. A conversation with the preparer is not evidence that the filing preference changed.

Once selected, the option continues under the scheme until changed or eligibility requires a different position. Review it when turnover or operating needs change rather than assuming that an old selection remains suitable forever.

## What do registered customers need?

Suppose 70% of the Hubballi business’s sales are to registered manufacturers. Several customers review invoice visibility every month. Under QRMP, optional IFF can furnish specified B2B details for the first two months, subject to its limit and timeline.

That may preserve useful monthly reporting for customers, but it also requires timely invoice preparation. If the business plans to use IFF regularly, the work saved may differ from the owner’s expectation of doing everything once a quarter.

| Decision question | Practical implication |
|---|---|
| Mostly B2C or B2B customers? | Different demand for monthly document visibility |
| Frequent notes or invoice corrections? | Greater need for early review and controlled reporting |
| Several GSTINs? | Separate option, data and payment coordination |
| Timely monthly books? | Better support for payment calculations and IFF |
| Seasonal sales? | Payment method and cash planning need attention |

Customer preferences do not replace legal conditions. Do not promise that uploading a record guarantees the recipient’s credit; its own eligibility and applicable statement process still matter.

## Can the team complete monthly payment work?

QRMP has monthly payment procedures for the first two months, using the available fixed-sum or self-assessment approach under the rules. CBIC’s guidance describes the usual deposit date as the 25th of the following month, subject to applicable notifications and conditions.

For illustration, if qualifying preceding-quarter tax paid in cash was ₹90,000, the 35% fixed-sum arithmetic is ₹31,500 for a month under that method. The actual availability and calculation depend on the scheme’s requirements, including the preceding complete period and relevant tax heads.

Self-assessment instead requires review of the month’s liabilities and available credit. Either way, maintain current records and assess whether existing ledger balances affect deposits under the applicable provisions. Do not treat the fixed-sum amount as the final quarterly tax or assume every taxpayer can use it without checking conditions.

## Will quarterly concentration create a backlog?

A quarter can contain hundreds of invoices, multiple notes and unresolved supplier differences. If the business waits until quarter end to review them, errors become harder to trace. Monthly bank, sales, purchase and credit reconciliations remain valuable.

Set internal checkpoints even when returns are quarterly. Review M1 and M2 payment calculations, IFF records where used, turnover eligibility and pending issues. At quarter end, reconcile the combined outward reporting and payments to the quarterly return without duplicating furnished invoices.

Consider staff availability and authorisation. A single large filing deadline can be difficult if the owner travels or the preparer handles several businesses. Clear review ownership matters under either frequency.

Include a backup approver for periods when the usual signatory is unavailable. A filing option may reduce frequency while concentrating more decisions on the quarter-end deadline. The team still needs someone to review the final figures, confirm funds and authorise filing. Administrative availability is therefore part of the practical choice, alongside turnover and transaction volume.

## Make and document the choice

Write a short decision note covering eligibility, customer needs, expected workload, payment method and effective quarter. Review the live rules and portal status before acting. The Council’s October 2026 concept proposals, including future return reforms, should not be treated as an already available replacement scheme.

QRMP can fit a business that maintains timely monthly records while benefiting from quarterly return filing. Choose it after comparing the full process, then keep monitoring turnover and customer requirements. The scheme is a filing option supported by continuing controls, not permission to postpone understanding the business’s monthly tax position.

## Sources and references

- [CBIC Circular 143/13/2020-GST: Quarterly Return Monthly Payment scheme](https://cbic-gst.gov.in/pdf/Circular_Refund_143_11_2020.pdf)
- [GSTN: GSTR-1 and GSTR-1A FAQs](https://tutorial.gst.gov.in/userguide/returns/GSTR_1.htm)
- [GSTN: GSTR-3B FAQs](https://tutorial.gst.gov.in/userguide/returns/GSTR3B.htm)
- [GST Council: Recommendations of the 57th meeting, 8 October 2026](https://www.gstcouncil.gov.in/sites/default/files/2026-10/press_release_0.pdf)