MorGSTQRMP scheme explained
QRMP means Quarterly Return, Monthly Payment. A registered person with aggregate turnover up to Rs 5 crore who opts in files GSTR-1 and GSTR-3B once a quarter, and pays the tax every month.
By the MorGST team. Last reviewed 8 November 2026.
Who can opt in
Registered persons who file GSTR-1 and GSTR-3B and had aggregate turnover up to Rs 5 crore in the previous financial year. Above that, returns are monthly. You choose the scheme on the GST portal, and the choice holds until you change it.
What changes
| Item | Under QRMP |
|---|---|
| GSTR-1 | Once a quarter, by the 13th of the month after the quarter ends |
| Invoice Furnishing Facility (IFF) | Optional. Upload B2B invoices of the first two months by the 13th of the next month, so buyers can claim credit earlier |
| GSTR-3B | Once a quarter, by the 22nd or 24th of the month after the quarter, depending on the state |
| Tax payment | Monthly for the first two months of the quarter, using challan PMT-06, by the 25th of the next month |
What the office has to watch
- Different clients, different calendars. A firm with monthly and quarterly clients has two sets of dates. Keep each client's frequency saved and sort the month-end list by due date.
- Three months in one file. A quarterly GSTR-1 combines all three months of sales, so every month's sheet must be in before the 13th.
- Dates can be extended. Check the official notifications before you tell a client a date.
How MorGST handles it
Set a client to Quarterly and MorGST combines the three months into one GSTR-1 file, shows the quarter's due date on the month-end board, and counts the quarter as uploaded when any of its months has sales. It does not file the return or compute the monthly payment.
- GSTR-1 due date: monthly and QRMP dates.
- GSTR-1 tables explained
Questions
What does QRMP stand for?
Quarterly Return Monthly Payment. You file GSTR-1 and GSTR-3B every quarter and pay tax every month.
Who can opt for QRMP?
Registered persons with aggregate turnover up to Rs 5 crore in the previous financial year who file GSTR-1 and GSTR-3B. Others file every month.
When is the monthly payment under QRMP due?
By the 25th of the month after each of the first two months of the quarter, using challan PMT-06.
Does QRMP change when GSTR-1 is due?
Yes. GSTR-1 is filed quarterly by the 13th of the month after the quarter ends, instead of the 11th of every month.