GST QRMP Eligibility and Due-Date Checker is organised around the user decision first: identify the applicable law/status, apply it to the facts, work through the examples/checks, and then verify the conclusion against the primary sources.
What this page answers
Check QRMP eligibility and filing cycle
Eligibility and calendar
Eligibility anchor
How This Is Calculated
Practical checklist
Start with the primary source and effective date.
Use the page navigation to move from rule to practical implementation.
Cross-check forms, thresholds and exceptions before filing or acting.
Retain evidence and source documents for the conclusion reached.
Reviewed for currentness and usability on the date shown on this page. Where facts, notifications or portal behaviour differ, the primary authority prevails.
Check QRMP eligibility and filing cycle
Eligibility and calendar
QRMP means quarterly GSTR-1 and GSTR-3B with monthly tax payment.
Compliance
General date
IFF for first two months, if used
13th of next month
PMT-06 for first two months
25th of next month
Quarterly GSTR-1
13th after quarter
Quarterly GSTR-3B
22nd or 24th after quarter
How This Is Calculated
The QRMP (Quarterly Return Monthly Payment) scheme is available to normal registered taxpayers with PAN-level Aggregate Annual Turnover up to ₹5 crore in the preceding financial year, who have filed their most recent due return. Under QRMP, GSTR-1 and GSTR-3B are filed quarterly, while tax is still paid monthly via a fixed-sum or self-assessment method, reducing return-filing frequency without reducing payment frequency.
Frequently Asked Questions
What is the turnover limit for QRMP eligibility?
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QRMP is available to normal taxpayers with PAN-level Aggregate Annual Turnover up to ₹5 crore in the preceding financial year — above this, quarterly filing under QRMP is not available and monthly GSTR-1/GSTR-3B filing applies.
Does QRMP mean I pay GST quarterly too?
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No. QRMP reduces return filing to quarterly, but tax payment remains monthly — you pay an estimated amount each month (via the fixed-sum method based on the last quarter, or self-assessment) and true up the actual liability when filing the quarterly return.
Can I opt out of QRMP mid-year?
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Opting in or out of QRMP is generally done at specific windows tied to the start of a quarter, not at any time during the quarter — check the current GST portal rules for the exact opt-in/opt-out timing for a given quarter.
Scope: Checks eligibility for the Quarterly Return Monthly Payment (QRMP) scheme and computes the applicable filing/payment due dates for a registered person opting into it.
Calculation logic
Check eligibility: available to registered persons with aggregate turnover up to ₹5 crore in the preceding financial year, who are required to file GSTR-1 and GSTR-3B (i.e., not composition taxpayers, who file differently).
Where eligible and opted in, GSTR-1 and GSTR-3B are filed quarterly (with an optional Invoice Furnishing Facility for the first two months of the quarter), while tax payment for the first two months of the quarter is made monthly via a simplified challan (Fixed Sum Method or Self-Assessment Method), with the balance settled at quarterly GSTR-3B filing.
Compute the applicable due dates for monthly payment (25th of the following month for the first two months) and quarterly return filing (staggered by state group, per the current CBIC notification).
Inputs and assumptions
Turnover threshold (₹5 crore) and the specific due-date staggering by state group follow the current GST Rules and CBIC notifications.
The QRMP option must be exercised for each quarter within the prescribed window (typically 1st to the specified date of the first month of the quarter, or the preceding quarter's specified window) per current procedure.
Exclusions and edge cases
Does not itself compute the monthly payment amount under the Fixed Sum Method (35% of the previous quarter's cash-ledger tax paid) — that computation depends on prior-quarter data the user must supply for a full monthly-payment calculation.
This checker assesses scheme eligibility and due dates; actual opt-in/opt-out is done on the GST portal.