Understanding the QRMP Scheme for Small Taxpayers GetPractical GST SLA
Description
The QRMP Scheme (Quarterly Return Filing and Monthly Payment of Taxes) is a significant GST compliance relief for small taxpayers in India. Introduced by the CBIC, the QRMP scheme is designed to reduce the filing burden for businesses with an annual turnover of up to ₹5 crore in the preceding financial years.
What Is the QRMP Scheme?
Eligibility:
Any GST-registered taxpayer with aggregate annual turnover up to ₹5 crore can opt for the QRMP scheme, provided their previous GSTR-3B has been filed. GST Institute in Delhi
Key Features:
Quarterly Filing: File GSTR-1 (outward supplies) and GSTR-3B (summary return) once every quarter, not monthly.
Monthly Tax Payment: Pay GST dues every month using Form PMT-06, even though returns are filed quarterly.
Invoice Furnishing Facility (IFF): Optionally upload B2B invoices monthly to ensure customers can claim timely ITC, even before quarterly GSTR-1 is filed.
How Does the QRMP Scheme Work?
| Aspect | QRMP Scheme Details |
|---|---|
| Who Can Opt | GST taxpayers with turnover up to ₹5 crore in the preceding financial year |
| GSTR-1 & GSTR-3B | Filed quarterly (due dates: 13th for GSTR-1, 22nd/24th for GSTR-3B depending on state) |
| Monthly Payment | Tax paid monthly via PMT-06 challan by the 25th of next month |
| Tax Calculation | Choose between Fixed Sum Method (35% of last quarter’s cash tax) or Self-Assessment Method |
| Invoice Upload | Use IFF to upload B2B invoices monthly (optional, up to ₹50 lakh per month) |
| Switching | Can opt in or out at the start of any quarter, subject to eligibility |
Benefits of the QRMP Scheme
Reduced Compliance Burden: Only 8 returns per year (4 GSTR-1, 4 GSTR-3B) instead of 24 for monthly filers.
Improved Cash Flow: Monthly tax payment but less frequent return filing.
Flexibility: Option to switch in or out each quarter if turnover remains within limits.
Ease for Small Businesses: Designed to simplify GST compliance and support ease of doing business.
Key Dates for QRMP Filers (April–June 2025 Example)
GSTR-1 (Quarterly): 13th July 2025
GSTR-3B (Quarterly): 22nd or 24th July 2025 (depending on state category)
Practical GST Course in Delhi, 110098 by SLA Consultants India
SLA Consultants India offers hands-on training on the QRMP scheme, GST return filing, and monthly tax payments—ideal for small business owners and accounting professionals seeking compliance confidence and job security.
Summary:
The QRMP scheme enables eligible small taxpayers to file GST returns quarterly while paying taxes monthly, significantly reducing compliance hassles and supporting business growth. Practical training ensures you can leverage these benefits and stay fully compliant in 2025.
SLA Consultants Understanding the QRMP Scheme for Small Taxpayers, Get Practical GST Course in Delhi, 110098, by SLA Consultants India, New Delhi, details with New Year Offer 2025 are available at the link below:
https://www.slaconsultantsindia.com/certification-course-gst-training-institute.aspx
https://slaconsultantsdelhi.in/gst-course-training-institute/
E-Accounts, E-Taxation and (Goods and Services Tax) GST Training Courses
Module 1 – GST- Goods and Services Tax- By Chartered Accountant- (Indirect Tax)
Module 2 – Income Tax/TDS – By Chartered Accountant (Direct Tax)
Module 3 – Finalization of Balance sheet/ preparation of Financial Statement- By Chartered Accountant
Module 4 – Banking and Finance Instruments – By Chartered Accountant
Module 5 – Customs / Import and Export Procedures – By Chartered Accountant
Contact Us:
SLA Consultants India
82-83, 3rd Floor, Vijay Block,
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Metro Pillar No. 52,
Laxmi Nagar, New Delhi,110092
Call +91- 8700575874
E-Mail: hr@slaconsultantsindia.com
Website: https://www.slaconsultantsindia.com/
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