QRMP: quarterly returns, monthly payment

QRMP lets small taxpayers (turnover up to ₹5 crore) file GSTR-1 and GSTR-3B quarterly instead of monthly, while still paying tax every month.

How payment works

For the first two months of a quarter you pay tax through a simple challan (fixed sum or self-assessed), and reconcile everything in the quarterly GSTR-3B.

Should you opt in?

If your turnover is small and your buyers do not need monthly invoice uploads, QRMP cuts your filing work from twelve cycles a year to four.