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Eligible Indian businesses can file GSTR-1 and GSTR-3B quarterly under the QRMP scheme while still paying tax monthly. Monthly filing means more frequent returns and monthly outward-supply reporting; QRMP means fewer return filings, but customers may wait longer for quarterly-reported invoices unless the business uses the optional Invoice Furnishing Facility (IFF).
The right choice depends on eligibility, how quickly customers need invoice data for input tax credit, and whether fewer return-filing events are worth keeping monthly payment obligations. QRMP is not a quarterly tax-payment scheme.
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Monthly filing and QRMP: what changes
For GST taxpayers liable to file both GSTR-1 and GSTR-3B, the practical difference is the frequency of the returns. Under monthly filing, both returns are filed monthly. Under the Quarterly Returns with Monthly Payment scheme (QRMP), both returns are filed quarterly, while tax dues are paid monthly through challan. The GST Portal describes QRMP as a way to simplify compliance for small taxpayers, but it does not publish a quantified time or cost saving.
GSTR-1 reports outward supplies. Its timing can affect when a business customer sees reported invoice information relevant to input tax credit. GSTR-3B is the other return covered by the QRMP filing cadence. The details of a particular taxpayer’s GSTR-3B due date depend on the applicable filing category and tax period; there is no single universal date established here.
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| Decision point | Monthly filing | QRMP |
|---|---|---|
| GSTR-1 and GSTR-3B | Filed monthly. | Filed quarterly. |
| Tax payment | Monthly tax periods and applicable payment obligations. | Tax dues remain payable monthly through challan. |
| Standard GSTR-1 due date | 11th of the succeeding month, subject to government extensions. | 13th of the month after the quarter, subject to government extensions. |
| Earlier reporting of selected B2B documents | Monthly GSTR-1 provides monthly reporting. | Optional IFF can be used for qualifying B2B documents in the first two months of a quarter; the deadline is the 13th of the following month. |
| Eligibility | Monthly filing remains the regular frequency. | Available only to eligible taxpayers within the stated turnover ceiling and other scheme conditions. |
The standard GSTR-1 dates above come from the GST Portal’s GSTR-1 filing guidance. Government notifications can extend due dates, so treat these as standard dates, not a guarantee for a particular period.
In day-to-day terms, monthly filing creates a recurring monthly return-preparation and filing cycle. QRMP shifts the GSTR-1 and GSTR-3B filing events to quarter-end, but it does not remove the need to keep monthly payment dates on the calendar. A business should compare the work it actually performs—return preparation, invoice reporting, and payment processing—rather than assume one option eliminates most compliance activity.
QRMP also does not mean that a supplier cannot report any invoices before the quarterly GSTR-1. IFF offers an optional route for specified B2B invoices, credit notes, and debit notes in the first two months. It can address some customers’ need for earlier reported documents, but it is not the same as submitting a monthly GSTR-1 for all outward supplies.
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QRMP is for taxpayers liable to file both GSTR-1 and GSTR-3B. The GST Portal FAQ states a PAN-based aggregate annual turnover ceiling of ₹5 crore, with the current and preceding financial year taken into account as applicable. Taxpayers above ₹5 crore are not eligible under the FAQ. The scheme covers specified taxpayer classes, including regular taxpayers, SEZ developers or units, taxpayers who have opted out of composition, and qualifying fresh normal registrations, subject to the portal’s rules.
Eligibility is not based on turnover alone. Before making a selection, check the GSTIN’s portal profile and confirm that the latest due GSTR-3B has been filed. The FAQ also says no GSTR-1 data should already be saved for the applicable period when opting in. A taxpayer can choose QRMP for some GSTINs associated with a PAN and remain on monthly filing for others; the choice is not necessarily all-or-nothing across every GSTIN.
These conditions are described in the GST Portal QRMP FAQ. Because eligibility and portal status are GSTIN-specific, a general turnover figure cannot confirm whether a particular registration can opt in at a given moment.
The ₹5 crore ceiling is PAN-based, not a separate ₹5 crore allowance for every registration under that PAN. The FAQ refers to the current and preceding financial year as applicable, so a business should not make the decision from one GSTIN’s sales figure or from turnover in only one period. Confirm the aggregate turnover relevant to the scheme and verify how the live portal is treating each GSTIN.
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How to choose between the two frequencies
Monthly filing may fit businesses that prioritize monthly reporting
Monthly filing may be a better operational fit when a business wants its outward supplies reported each month, has customers who depend on timely invoice reporting, or does not want to manage IFF in the first two months of each QRMP quarter. It also avoids the quarterly GSTR-1 reporting interval inherent in QRMP. This is a workflow consideration, not a claim that monthly filing guarantees earlier credit or changes any customer’s eligibility for credit.
Consider the reporting rhythm across the whole customer base. If customers often ask when invoices will appear in reported information, monthly GSTR-1 may offer a simpler routine to explain than quarterly reporting plus optional IFF. If only selected B2B invoices need earlier reporting, IFF may be sufficient for those documents while the business uses QRMP for the returns. The right answer depends on the business’s actual invoice and customer workflow, not only its filing count.
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QRMP may fit eligible businesses that prefer fewer return events
QRMP reduces the number of GSTR-1 and GSTR-3B filing events because those returns are filed quarterly. It does not eliminate monthly payment work: the business still needs to meet the monthly challan obligations. QRMP may therefore suit an eligible business that values fewer return filings and can accommodate quarterly reporting, particularly if it does not need to furnish B2B documents in the first two months.
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Do not treat fewer filings as a guaranteed saving of a particular amount or number of staff hours. The official guidance establishes that the two returns are quarterly under QRMP; it does not quantify time, software, accounting, or labour savings. A business can make its own operational estimate by comparing its existing monthly process with the tasks it would still perform under QRMP, including payment preparation and any IFF reporting.
Use a practical decision checklist
- Confirm eligibility first. Check turnover for the relevant financial years, taxpayer type, latest due GSTR-3B filing status, and whether GSTR-1 data has already been saved for the period.
- Ask when customers need invoice data. If customers routinely need B2B documents reported during the quarter, assess whether using IFF by its deadline is workable.
- Assess monthly cash and payment processes. QRMP still requires monthly tax payments, so it is not a way to defer every compliance task until quarter-end.
- Compare the real administrative change. Count fewer return-filing events against continuing payment work and any IFF preparation. The official guidance establishes the cadence, not a specific number of hours or rupees saved.
- Check the effective quarter and live portal status. Selection windows and return deadlines can change or be affected by notifications.
One practical way to make the choice is to map a representative quarter before opting in. Mark the first and second month’s challan tasks, decide whether any B2B documents need to go through IFF, and mark the quarter-end GSTR-1 and GSTR-3B filings. Compare that calendar with the monthly routine. This reveals whether fewer return events actually simplify the business’s process or merely move work into a different pattern.
How to opt in or out through the GST Portal
The GST Portal lists quarter-specific selection windows. The option is selected through Services > Returns > Opt-in for Quarterly Return. The chosen frequency continues for subsequent periods until changed, subject to ongoing eligibility. Confirm the live portal window before acting for a particular GSTIN.
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One free scan finds every outdated or missing driver and matches the right update for your exact hardware.Free scan · exact hardware match| Effective quarter | Portal selection window |
|---|---|
| April–June | February 1 through April 30 |
| July–September | May 1 through July 31 |
| October–December | August 1 through October 31 |
| January–March | November 1 through January 31 |
These windows are the dates listed in the GST Portal QRMP FAQ; they should not be treated as confirmation that a selection is available for every GSTIN or remains unchanged. The portal selection applies at GSTIN level, and each relevant registration should be checked separately.
- Check the GSTIN’s status. Confirm that the taxpayer falls within QRMP’s eligibility conditions, the latest due GSTR-3B has been filed, and GSTR-1 data is not already saved for the relevant period.
- Open the selection page. Sign in to the GST Portal and navigate to Services > Returns > Opt-in for Quarterly Return.
- Review the available frequency and effective period. Use the portal’s current options and window for the GSTIN rather than relying only on a general calendar.
- Make the selection and plan the new cycle. If QRMP is selected, calendar the quarterly GSTR-1 and GSTR-3B filings, monthly challan payments, and any IFF deadlines that matter to customers.
- Recheck when circumstances change. Turnover above the ceiling ends eligibility according to the FAQ. Verify the GSTIN profile and current portal rules before relying on a prior selection.
Selection windows are quarter-specific: the window for one effective quarter is not interchangeable with another. For example, the portal lists February 1 through April 30 for April–June, and May 1 through July 31 for July–September. Use those as the listed windows, then verify the currently available choice on the particular GSTIN; do not assume a calendar window alone confirms that an opt-in or opt-out is effective.
The selection carries forward into subsequent periods until changed, subject to continued eligibility. That makes it important to record the selected frequency for each GSTIN and revisit it when circumstances change. Because different GSTINs under the same PAN may use different frequencies, a business with multiple registrations should maintain separate filing calendars rather than infer one GSTIN’s setting from another’s.
How monthly tax payments work under QRMP
QRMP changes the filing frequency, not the monthly payment cadence. For the first two months of a quarter, the FAQ describes two ways to make the monthly payment through PMT-06 challan: a fixed-sum, system-generated method commonly called the 35% challan, and a self-assessment method. It gives the 25th of the next month as the challan payment due date for those months.
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The fixed-sum label should not be mistaken for a general tax rate or a statement that every taxpayer owes the same amount. The portal describes it as a payment method; the applicable amount and method should be checked in the GST Portal for the taxpayer and period. Since payment mechanics and due dates can be revised or extended, verify the live portal and relevant government notifications before scheduling a payment.
Monthly filers also have monthly tax periods and applicable payment obligations. The source material does not establish one universal GSTR-3B deadline for all taxpayer categories, so do not infer a GSTR-3B due date from the GSTR-1 calendar or from the QRMP challan date.
For QRMP, separate the monthly payment task from the quarterly return tasks on the compliance calendar. The first-two-month challan date stated in the FAQ is the 25th of the following month; it is not the quarterly GSTR-1 deadline, the IFF deadline, or a universal GSTR-3B due date. Keep those events distinct and check the portal for the applicable amount, option, and due date for the relevant period.
The two payment approaches are described as alternatives: a system-generated fixed sum, commonly referred to as the 35% challan, or self-assessment. The name alone is not enough to decide which method or amount applies to a taxpayer. Confirm the displayed payment details for the GSTIN and month rather than estimating from the label.
When and how to use IFF
The Invoice Furnishing Facility is an optional QRMP facility for reporting B2B invoices and specified related documents, including credit notes and debit notes, during the first two months of a quarter. It is intended for cases where the supplier wants those documents reported before the quarterly GSTR-1 is filed. The GST Portal FAQ says IFF entries can help the recipient take credit in the same month.
The deadline is the 13th of the following month, and the facility expires after that date. IFF is not another mandatory return, and it does not convert QRMP into monthly GSTR-1 filing: it is a way to furnish selected documents earlier. If it is not used for a month, the business still follows its QRMP return cycle and applicable reporting requirements.
IFF is most relevant when customer timing matters
- A supplier whose B2B customers need invoice information earlier can consider furnishing eligible documents through IFF.
- A business with little need for early reporting may decide not to use the optional facility, subject to its reporting obligations.
- Teams using IFF need a monthly reminder for the 13th of the following month; waiting until the quarterly return date misses the facility’s stated deadline.
The permitted document types, timing, and recipient-credit explanation are set out in the GST Portal QRMP FAQ. Check the current portal guidance for the period before relying on a particular document or deadline.
For a simple calendar example, in an April–June quarter, a QRMP supplier using IFF for eligible April documents would track the listed 13th-of-the-following-month deadline in May; eligible May documents would have the corresponding June deadline. These are IFF dates, not monthly GSTR-1 filings, and the facility expires after the relevant deadline. The quarter’s GSTR-1 remains subject to its standard quarterly due date, normally the 13th of the month after the quarter unless extended.
IFF is designed for specified B2B documents, not as an obligation to furnish every document monthly. Decide whether it is useful by looking at customer needs and which eligible invoices or related documents should be reported sooner. If the business chooses to use it, assign responsibility for preparing the documents and meeting each monthly cut-off; a quarterly filing reminder alone will not catch the IFF deadline.
GSTR-1 deadlines and reporting cadence
The GST Portal states the standard GSTR-1 due date for monthly filers as the 11th of the succeeding month. For quarterly filers, the standard due date is the 13th of the month after the quarter. Both are subject to government extensions. A QRMP taxpayer using IFF has a separate earlier opportunity for qualifying first- and second-month documents, also due by the 13th of the following month.
These dates have different jobs: the monthly GSTR-1 date applies to monthly filers; the quarterly GSTR-1 date applies to the completed quarter; and the IFF deadline applies to documents furnished through IFF. Do not substitute one for another. For a live filing period, check the GST Portal dashboard and any notification extending a deadline. For GSTR-3B, use the GSTIN-specific dashboard because the cited guidance does not support one universal date for every category.
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As an example of the distinction, a monthly filer follows the standard 11th-of-the-succeeding-month GSTR-1 date for each month, while a QRMP filer follows the quarter-based date for GSTR-1 and may use IFF by the 13th after each of the first two months. These are standard dates from portal guidance, not guaranteed deadlines for a particular tax period. A notification can extend them, and the dashboard should be checked for the actual filing period.
Do not treat the same number on the calendar as the same obligation. The 13th can be relevant to IFF in a month following the first or second quarter month, or to quarterly GSTR-1 after the quarter; the form and reporting period are different. Identify the tax period and filing type before acting on a reminder.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.Common mistakes to avoid
- Assuming quarterly filing means quarterly payment. QRMP keeps monthly tax payments through challan.
- Opting in based only on turnover. Check covered taxpayer type, applicable turnover years, filing status, saved GSTR-1 data, and the current selection window.
- Assuming all GSTINs under a PAN must use the same frequency. The FAQ says selection may differ by GSTIN.
- Forgetting that a selection carries forward. The chosen frequency continues for subsequent periods until changed, subject to eligibility.
- Waiting for quarter-end to report documents customers need sooner. IFF is optional, but its first-two-month deadlines expire after the 13th of the following month.
- Treating standard dates as immutable. GSTR-1 dates may be extended by notification, and payment details can change; confirm the relevant tax period in the portal.
- Expecting a guaranteed savings figure. QRMP means fewer GSTR-1 and GSTR-3B filing events, but no measured time or cost saving is established by the official guidance.
Another avoidable error is confusing IFF with monthly GSTR-1. IFF is optional and limited to specified documents in the first two months, while QRMP still uses quarterly GSTR-1. A team that needs to report all outward supplies monthly may prefer monthly filing rather than relying on IFF as though it were a full monthly return.
Also avoid assuming that an old portal choice remains suitable indefinitely. The selected frequency carries forward, but continued QRMP use is subject to eligibility. Review turnover and each GSTIN’s status when planning a new effective quarter, and check whether the portal offers the intended selection during its current window.
Where to verify current requirements
Use the GST Portal QRMP FAQ for eligibility, selection windows, monthly payment methods, and IFF mechanics. Use the Portal’s GSTR-1 FAQs and filing guidance for return basics and standard monthly and quarterly GSTR-1 dates. Then check the live GSTIN-specific filing dashboard and any government notification for the tax period before filing or paying. General guidance cannot confirm an individual GSTIN’s eligibility, portal status, or applicable due date.
The portal guidance also describes GSTR-1 filing through online entry, offline tools, and third-party ASP/GSP applications. A business may use the workflow that suits its recordkeeping, but the filing choice does not change the need to confirm the GSTIN’s eligibility, selected frequency, documents, and current deadlines in the portal. No specific software purchase is required by the monthly-versus-QRMP comparison itself.
Frequently asked questions
Can I file GST returns quarterly but still pay tax every month?
Yes, if the taxpayer is eligible for QRMP. Under the scheme, GSTR-1 and GSTR-3B are filed quarterly while tax dues remain payable monthly through challan. QRMP changes the return cadence, not the monthly payment obligation.
Who is eligible for the QRMP scheme?
The GST Portal FAQ states a PAN-based aggregate annual turnover ceiling of ₹5 crore, taking the current and preceding financial year into account as applicable. QRMP is for taxpayers liable to file both GSTR-1 and GSTR-3B and covers specified taxpayer classes. The latest due GSTR-3B must be filed, and the FAQ says GSTR-1 data should not already be saved for the applicable period when opting in. Confirm eligibility and availability for each GSTIN in the portal.
Is IFF compulsory for QRMP taxpayers?
No. IFF is optional. It lets QRMP taxpayers report specified B2B invoices, credit notes, and debit notes for the first two months of a quarter when earlier reporting is useful to customers. The deadline is the 13th of the following month, after which the facility expires.
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What are the standard GSTR-1 due dates under monthly filing and QRMP?
The GST Portal states the standard date as the 11th of the succeeding month for monthly GSTR-1 and the 13th of the month after the quarter for quarterly GSTR-1. IFF has its own 13th-of-the-following-month deadline for eligible documents in the first two months. Dates may be extended by government notification, so check the live portal for the tax period.
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Can different GSTINs under one PAN use different filing frequencies?
Yes. The GST Portal FAQ says a taxpayer may choose QRMP for some GSTINs associated with a PAN and remain monthly for others. Check and calendar each GSTIN separately.
Does QRMP guarantee lower compliance costs?
No specific time or cost saving is established by the portal guidance. QRMP means fewer GSTR-1 and GSTR-3B filing events, but monthly payment work remains, and IFF may be relevant. Compare the actual work in your business rather than assuming a fixed saving.
What payment options are described for the first two months of a QRMP quarter?
The FAQ lists a system-generated fixed-sum PMT-06 challan method, commonly called the 35% challan, and a self-assessment method. It gives the 25th of the next month as the challan payment due date for those months. Check the portal for the applicable method, amount, and current date for the relevant period.
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Frequently Asked Questions
Can I file GST returns quarterly but still pay tax every month?
Yes. Eligible QRMP taxpayers file GSTR-1 and GSTR-3B quarterly while paying tax dues monthly through challan.
Is IFF mandatory under QRMP?
No. IFF is optional and lets taxpayers furnish specified B2B invoices and related documents in the first two months of a quarter. Its deadline is the 13th of the following month.
What are the standard GSTR-1 deadlines?
The standard date is the 11th of the succeeding month for monthly filers and the 13th of the month after the quarter for quarterly filers. Government notifications can extend dates; check the live portal.
Can GSTINs under one PAN use different frequencies?
Yes. The GST Portal FAQ says QRMP may be selected for some GSTINs while other GSTINs under the PAN remain monthly. Check each registration separately.
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No. It reduces the number of GSTR-1 and GSTR-3B filing events, but monthly payments remain. The portal guidance does not quantify savings.
The Bottom Line
Choose monthly filing if monthly outward-supply reporting is important or you do not want to manage IFF. Consider QRMP if the GSTIN is eligible and fewer return-filing events are useful, while recognizing that payments remain monthly and quarterly reporting may affect customer timing. Confirm eligibility, selection windows, and period-specific deadlines in the GST Portal before making a change.
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