{"id":40389,"date":"2026-11-02T14:56:49","date_gmt":"2026-11-02T09:26:49","guid":{"rendered":"https:\/\/mybillbook.in\/s\/?page_id=40389"},"modified":"2026-11-02T15:51:41","modified_gmt":"2026-11-02T10:21:41","slug":"qrmp-scheme-under-gst","status":"publish","type":"page","link":"https:\/\/mybillbook.in\/s\/gst-goods-and-services-tax\/qrmp-scheme-under-gst\/","title":{"rendered":"QRMP Scheme Under GST"},"content":{"rendered":"<p>[vc_row full_width=&#8221;stretch_row&#8221; css=&#8221;.vc_custom_1793609446462{background-color: #4c3cce !important;}&#8221;][vc_column]<div class=\"mkdf-section-title-holder  mkdf-st-standard mkdf-st-title-left mkdf-st-normal-space \" style=\"text-align: center\">\n\t<div class=\"mkdf-st-inner\">\n\t\t\t\t\t<h1 class=\"mkdf-st-title\" style=\"color: #ffffff\"><span class=\"ez-toc-section\" id=\"QRMP_Scheme_Under_GST\"><\/span>\n\t\t\t\tQRMP Scheme Under GST\t\t\t<span class=\"ez-toc-section-end\"><\/span><\/h1>\n\t\t\t\t\t<\/div>\n<\/div>[vc_empty_space height=&#8221;16px&#8221;][vc_column_text]<\/p>\n<p style=\"text-align: center;\"><span style=\"color: #ffffff;\">The QRMP scheme under GST (Quarterly Return Monthly Payment) lets eligible GST-registered businesses with aggregate annual turnover up to \u20b95 crore file GSTR-1 and GSTR-3B quarterly while paying applicable GST each month. Learn the turnover rules, FY 2026\u201327 deadlines, 35% challan method, IFF and opt-in steps.<\/span><\/p>\n<p>[\/vc_column_text][vc_empty_space][\/vc_column][\/vc_row][vc_row][vc_column width=&#8221;1\/2&#8243;][vc_column_text]<\/p>\n<h2><span class=\"ez-toc-section\" id=\"What_Is_the_QRMP_Scheme_Under_GST\"><\/span>What Is the QRMP Scheme Under GST?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>The <strong>QRMP scheme under GST<\/strong> means <strong>Quarterly Return Monthly Payment<\/strong>. It lets eligible regular GST taxpayers with PAN-based aggregate annual turnover up to \u20b95 crore file GSTR-1 and GSTR-3B quarterly while making applicable tax deposits for the first two months of each quarter. Introduced from 1 January 2021, it reduces the frequency of these two returns from 24 to 8 annually, but does not eliminate monthly tax obligations. For the broader taxation framework, see our <a href=\"https:\/\/mybillbook.in\/s\/gst-goods-and-services-tax\/\">Goods and Services Tax (GST)<\/a> guide.[\/vc_column_text][vc_empty_space][\/vc_column][vc_column width=&#8221;1\/2&#8243;][vc_single_image image=&#8221;40391&#8243; img_size=&#8221;large&#8221;][vc_empty_space][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]<\/p>\n<h2 style=\"text-align: center;\"><span class=\"ez-toc-section\" id=\"QRMP_Scheme_at_a_Glance\"><\/span>QRMP Scheme at a Glance<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<table>\n<thead>\n<tr>\n<th>Particular<\/th>\n<th>QRMP rule<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Full form<\/td>\n<td>Quarterly Return Monthly Payment<\/td>\n<\/tr>\n<tr>\n<td>Eligible aggregate turnover<\/td>\n<td>Up to \u20b95 crore, measured across GSTINs under one PAN<\/td>\n<\/tr>\n<tr>\n<td>GSTR-1<\/td>\n<td>Quarterly, generally due on the 13th of the month after the quarter<\/td>\n<\/tr>\n<tr>\n<td>GSTR-3B<\/td>\n<td>Quarterly, generally due on the 22nd or 24th after the quarter (state\/UT-dependent)<\/td>\n<\/tr>\n<tr>\n<td>Monthly deposit<\/td>\n<td>Form GST PMT-06 for first two months, generally by the 25th of following month, where required<\/td>\n<\/tr>\n<tr>\n<td>IFF<\/td>\n<td>Optional B2B invoice furnishing in first two months<\/td>\n<\/tr>\n<tr>\n<td>Effective since<\/td>\n<td>1 January 2021<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>The scheme is <strong>optional<\/strong> for eligible taxpayers. Check official notifications for any deadline extensions.[\/vc_column_text][vc_empty_space][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Who_Is_Eligible_for_the_QRMP_Scheme\"><\/span>Who Is Eligible for the QRMP Scheme?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li>A regular GST taxpayer eligible to furnish GSTR-1 and GSTR-3B.<\/li>\n<li>Aggregate turnover up to \u20b95 crore in the preceding financial year, with the current-year threshold also respected.<\/li>\n<li>Previously due GSTR-3B filed as required when exercising the option.<\/li>\n<li>Eligible new regular registrants can opt in subject to portal conditions and the relevant window.<\/li>\n<\/ul>\n<h3>Is the \u20b95 crore limit PAN-wise or GSTIN-wise?<\/h3>\n<p>It is <strong>PAN-wise<\/strong>. If Karnataka turnover is \u20b93 crore and Maharashtra turnover is \u20b92.5 crore under the same PAN, combined turnover is \u20b95.5 crore and the business does not qualify. Although eligibility is tested PAN-wise, the filing-frequency choice is GSTIN-wise for otherwise eligible registrations.<\/p>\n<h3>Who cannot use QRMP?<\/h3>\n<p>Composition taxpayers and registrations that do not file regular GSTR-1\/GSTR-3B are not eligible. If aggregate turnover crosses \u20b95 crore during a quarter, QRMP eligibility ends from the following quarter.<\/p>\n<p>[\/vc_column_text][vc_empty_space][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]<\/p>\n<h2><span class=\"ez-toc-section\" id=\"How_Does_QRMP_Work_A_Three-Month_Example\"><\/span>How Does QRMP Work? A Three-Month Example<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Consider a retailer using QRMP for <strong>October\u2013December 2026<\/strong>:<\/p>\n<ol>\n<li><strong>October:<\/strong> Assess tax liability and, where required, deposit tax through PMT-06 by 25 November. Optionally use IFF for eligible October B2B invoices by 13 November.<\/li>\n<li><strong>November:<\/strong> Deposit applicable liability by 25 December. Optionally report November B2B documents through IFF by 13 December.<\/li>\n<li><strong>December:<\/strong> Furnish quarterly GSTR-1 by 13 January 2027 and GSTR-3B by 22 or 24 January 2027, and discharge the remaining quarterly liability.<\/li>\n<\/ol>\n<p>For more on <a href=\"https:\/\/mybillbook.in\/s\/gst-goods-and-services-tax\/gstr-1-filing\/\">GSTR-1 filing<\/a> and <a href=\"https:\/\/mybillbook.in\/s\/gst-goods-and-services-tax\/gstr-3b-filing\/\">GSTR-3B filing<\/a>, see the linked guides. These dates are standard deadlines, subject to any extension.<\/p>\n<p>[\/vc_column_text][vc_empty_space][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]<\/p>\n<h2><span class=\"ez-toc-section\" id=\"QRMP_Scheme_Due_Dates_for_FY_2026%E2%80%9327\"><\/span>QRMP Scheme Due Dates for FY 2026\u201327<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<div style=\"overflow-x: auto;\">\n<table>\n<thead>\n<tr>\n<th>Quarter<\/th>\n<th>GSTR-1 standard date<\/th>\n<th>GSTR-3B standard date<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>April\u2013June 2026<\/td>\n<td>13 July 2026<\/td>\n<td>22 \/ 24 July 2026<\/td>\n<\/tr>\n<tr>\n<td>July\u2013September 2026<\/td>\n<td>13 October 2026<\/td>\n<td>22 \/ 24 October 2026<\/td>\n<\/tr>\n<tr>\n<td>October\u2013December 2026<\/td>\n<td>13 January 2027<\/td>\n<td>22 \/ 24 January 2027<\/td>\n<\/tr>\n<tr>\n<td>January\u2013March 2027<\/td>\n<td>13 April 2027<\/td>\n<td>22 \/ 24 April 2027<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p><strong>Monthly PMT-06:<\/strong> Standard due date is the 25th of the next month for each of the quarter&#8217;s first two months; for example, October tax by 25 November and November tax by 25 December. GSTR-3B is due on the 22nd or 24th depending on state\/UT. Consult the <a href=\"https:\/\/mybillbook.in\/s\/gst-goods-and-services-tax\/gst-filing-calendar\/\">GST filing calendar<\/a> for other return deadlines. Dates may be modified by government notifications.<\/p>\n<p>[\/vc_column_text][vc_empty_space][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]<\/p>\n<h2><span class=\"ez-toc-section\" id=\"How_to_Pay_GST_Under_QRMP_Fixed_Sum_vs_Self-Assessment\"><\/span>How to Pay GST Under QRMP: Fixed Sum vs Self-Assessment<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3>Fixed Sum Method (35% Challan)<\/h3>\n<p>Where the preceding quarter was filed quarterly, the GST portal typically computes a PMT-06 challan for each of the first two months equal to <strong>35% of the cash tax paid in that preceding quarter<\/strong> for the relevant tax heads. If the taxpayer filed monthly GSTR-3B previously, the amount is instead based on cash tax paid in the final month of that quarter.<\/p>\n<p><strong>Example:<\/strong> If previous-quarter cash tax paid under the relevant heads totalled \u20b960,000 (for a quarterly filer), the illustrative 35% amount is \u20b921,000 for each of the first two months. The actual challan is determined by tax head and applicable conditions; this is not 35% of turnover.<\/p>\n<h3>Self-Assessment Method<\/h3>\n<p>Calculate the month&#8217;s output liability, other liabilities, eligible ITC and cash-ledger position under GST set-off rules; deposit the applicable amount via PMT-06. For example, \u20b935,000 output tax minus \u20b920,000 eligible available credit may leave an illustrative \u20b915,000 to pay in cash, assuming no other adjustments.<\/p>\n<p>The fixed-sum method can simplify routine deposits, whereas self-assessment can suit fluctuating sales or ITC. See the <a href=\"https:\/\/mybillbook.in\/s\/gst-goods-and-services-tax\/gst-payment\/\">GST payment guide<\/a> and <a href=\"https:\/\/mybillbook.in\/s\/gst-goods-and-services-tax\/input-tax-credit-gst\/\">input tax credit rules<\/a> for related details. Interest rules differ by method and circumstances; consult current law if a payment is delayed or deficient.<\/p>\n<p>[\/vc_column_text][vc_empty_space][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]<\/p>\n<h2><span class=\"ez-toc-section\" id=\"What_Is_the_Invoice_Furnishing_Facility_IFF_Under_QRMP\"><\/span>What Is the Invoice Furnishing Facility (IFF) Under QRMP?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><strong>IFF is optional<\/strong>. It allows QRMP taxpayers to furnish eligible B2B invoices and debit\/credit notes for the first and second months of a quarter, generally by the 13th of the next month, rather than waiting for quarterly GSTR-1. The ordinary value ceiling is \u20b950 lakh of outward supplies per month through IFF.<\/p>\n<p><strong>Example:<\/strong> An October 2026 B2B invoice from a distributor may be furnished through IFF by 13 November 2026 so that the buyer can see the supplier-reported document earlier in its GST records. Do not furnish the same document again in the quarter&#8217;s GSTR-1. B2C invoices are not supplied through IFF.[\/vc_column_text][vc_empty_space][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]<\/p>\n<h2><span class=\"ez-toc-section\" id=\"How_to_Opt_In_or_Opt_Out_of_the_QRMP_Scheme\"><\/span>How to Opt In or Opt Out of the QRMP Scheme<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ol>\n<li>Log in at <a href=\"https:\/\/www.gst.gov.in\/\" target=\"_blank\" rel=\"noopener\">gst.gov.in<\/a>.<\/li>\n<li>Open <strong>Services \u2192 Returns \u2192 Opt-in for Quarterly Return<\/strong>.<\/li>\n<li>Choose the financial year and relevant quarter.<\/li>\n<li>Review eligibility and filing-frequency choice for that GSTIN.<\/li>\n<li>Select quarterly or monthly filing as applicable and save the choice.<\/li>\n<li>Verify the selected frequency on the returns dashboard.<\/li>\n<\/ol>\n<h3>Opt-in \/ opt-out windows<\/h3>\n<table>\n<thead>\n<tr>\n<th>Quarter<\/th>\n<th>Standard selection window<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>April\u2013June<\/td>\n<td>1 February\u201330 April<\/td>\n<\/tr>\n<tr>\n<td>July\u2013September<\/td>\n<td>1 May\u201331 July<\/td>\n<\/tr>\n<tr>\n<td>October\u2013December<\/td>\n<td>1 August\u201331 October<\/td>\n<\/tr>\n<tr>\n<td>January\u2013March<\/td>\n<td>1 November\u201331 January<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Changes are subject to filing prerequisites and relevant GST portal conditions. The option usually continues unless changed or eligibility is lost.<\/p>\n<p>[\/vc_column_text][vc_empty_space][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]<\/p>\n<h2><span class=\"ez-toc-section\" id=\"QRMP_Scheme_vs_Monthly_GST_Filing\"><\/span>QRMP Scheme vs Monthly GST Filing<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<table>\n<thead>\n<tr>\n<th>Feature<\/th>\n<th>QRMP<\/th>\n<th>Monthly filing<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>GSTR-1<\/td>\n<td>Quarterly<\/td>\n<td>Monthly<\/td>\n<\/tr>\n<tr>\n<td>GSTR-3B<\/td>\n<td>Quarterly<\/td>\n<td>Monthly<\/td>\n<\/tr>\n<tr>\n<td>First two months&#8217; tax<\/td>\n<td>Monthly deposit where applicable<\/td>\n<td>Monthly return and payment<\/td>\n<\/tr>\n<tr>\n<td>Annual GSTR-1 + 3B count<\/td>\n<td>8<\/td>\n<td>24<\/td>\n<\/tr>\n<tr>\n<td>B2B invoice reporting<\/td>\n<td>Quarterly; optional IFF<\/td>\n<td>Monthly<\/td>\n<\/tr>\n<tr>\n<td>Eligibility<\/td>\n<td>Subject to \u20b95 crore turnover limit and conditions<\/td>\n<td>Standard regular GST filing<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>QRMP vs composition scheme:<\/strong> QRMP applies to eligible regular GST taxpayers and preserves normal ITC treatment; the composition scheme has separate rules for eligibility, tax payment, invoices and ITC.<\/p>\n<p>[\/vc_column_text][vc_empty_space][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Benefits_Limitations_and_Common_Mistakes\"><\/span>Benefits, Limitations and Common Mistakes<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3>Benefits<\/h3>\n<ul>\n<li>Fewer periodic GSTR-1\/GSTR-3B returns to prepare.<\/li>\n<li>Optional IFF can support buyers who need earlier B2B invoice reporting.<\/li>\n<li>Two prescribed ways to determine deposits for the first two months.<\/li>\n<li>A clearer quarterly filing workflow for businesses maintaining up-to-date records.<\/li>\n<\/ul>\n<h3>Limitations and mistakes<\/h3>\n<ul>\n<li>Quarterly filing <strong>does not mean<\/strong> all tax is paid quarterly.<\/li>\n<li>The \u20b95 crore threshold is calculated across the same PAN, not separately for each GSTIN.<\/li>\n<li>Missing IFF can delay appearance of B2B documents in recipient records.<\/li>\n<li>Do not duplicate invoices already furnished through IFF in GSTR-1.<\/li>\n<li>Late quarterly returns can attract late fees; delayed or insufficient tax deposits may attract interest depending on applicable rules.<\/li>\n<li>Ignoring a GST return can ultimately trigger notices, including a <a href=\"https:\/\/mybillbook.in\/s\/gst-goods-and-services-tax\/gstr-3a\/\">GSTR-3A non-filer notice<\/a>.<\/li>\n<\/ul>\n<p>[\/vc_column_text][vc_empty_space][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]<\/p>\n<h2><span class=\"ez-toc-section\" id=\"How_myBillBook_Helps_Keep_QRMP_Records_Organised\"><\/span>How myBillBook Helps Keep QRMP Records Organised<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>QRMP still needs accurate sales invoices, purchase entries, tax amounts and customer details every month. With myBillBook, retailers, wholesalers and distributors can create GST invoices, maintain transaction records and access GST-related reports for return preparation.<\/p>\n<p>Using <a href=\"https:\/\/mybillbook.in\/\">GST billing software<\/a> helps keep everyday billing information organised for your accountant or GST filing workflow; it does not itself replace filing returns or paying PMT-06 on the government portal.[\/vc_column_text][vc_empty_space][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]\t\t<div class=\"wp-faq-schema-wrap\">\n\t\t\t\t\t\t\t<h2><span class=\"ez-toc-section\" id=\"Frequently_Asked_Questions\"><\/span> Frequently Asked Questions<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\t\t\t\t\t\t<div class=\"wp-faq-schema-items\">\n\t\t\t\t\t\t\t\t\t<h3>What is the turnover limit for QRMP?<\/h3>\n\t\t\t\t\t<div class=\"\">\n\t\t\t\t\t\t<p>Aggregate annual turnover must not exceed \u20b95 crore under the applicable preceding- and current-financial-year eligibility rules. Turnover is considered PAN-wise.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<h3>Is the QRMP scheme mandatory?<\/h3>\n\t\t\t\t\t<div class=\"\">\n\t\t\t\t\t\t<p>No. Eligible regular GST taxpayers may choose quarterly QRMP filing or monthly filing according to the applicable selection rules.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<h3>What is the GSTR-3B due date under QRMP?<\/h3>\n\t\t\t\t\t<div class=\"\">\n\t\t\t\t\t\t<p>The normal quarterly deadline is the 22nd or 24th of the month after the quarter, depending on the state or union territory, unless officially extended.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<h3>Is IFF mandatory under QRMP?<\/h3>\n\t\t\t\t\t<div class=\"\">\n\t\t\t\t\t\t<p>No. IFF is optional for furnishing eligible B2B invoices and related documents in the first two months of a quarter.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<h3>What is the 35% challan under QRMP?<\/h3>\n\t\t\t\t\t<div class=\"\">\n\t\t\t\t\t\t<p>Under the fixed-sum method, a taxpayer who filed quarterly in the preceding quarter generally gets a PMT-06 challan calculated at 35% of the prior quarter's cash tax paid, subject to conditions and tax-head rules.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<h3>Can I opt out of QRMP?<\/h3>\n\t\t\t\t\t<div class=\"\">\n\t\t\t\t\t\t<p>Yes. You may switch filing frequency within the prescribed opt-in or opt-out window, subject to eligibility and return-filing conditions.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<h3>Can a newly registered business use QRMP?<\/h3>\n\t\t\t\t\t<div class=\"\">\n\t\t\t\t\t\t<p>An eligible newly registered regular GST taxpayer can choose QRMP subject to registration timing, the relevant option window and GST portal rules.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<h3>What happens after turnover crosses \u20b95 crore?<\/h3>\n\t\t\t\t\t<div class=\"\">\n\t\t\t\t\t\t<p>When aggregate turnover exceeds \u20b95 crore in a quarter, the taxpayer becomes ineligible for QRMP from the next quarter.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<h3>Does myBillBook file QRMP returns automatically?<\/h3>\n\t\t\t\t\t<div class=\"\">\n\t\t\t\t\t\t<p>myBillBook helps maintain GST invoices and transaction records, but QRMP filing and PMT-06 tax payments must be completed through the appropriate filing and payment process.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t[\/vc_column_text][vc_empty_space][vc_empty_space][\/vc_column][\/vc_row][vc_row][vc_column]<div class=\"mkdf-section-title-holder  mkdf-st-standard mkdf-st-title-left mkdf-st-normal-space \" style=\"text-align: center\">\n\t<div class=\"mkdf-st-inner\">\n\t\t\t\t\t<h2 class=\"mkdf-st-title\" ><span class=\"ez-toc-section\" id=\"Know_More_About_Other_GST_Guides\"><\/span>\n\t\t\t\tKnow More About Other GST Guides\t\t\t<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\t\t\t\t\t<\/div>\n<\/div>[vc_empty_space height=&#8221;16px&#8221;][\/vc_column][\/vc_row][vc_row][vc_column width=&#8221;1\/3&#8243;][vc_column_text]<a href=\"https:\/\/mybillbook.in\/s\/gst-goods-and-services-tax\/rule-37-of-cgst-sgst-rules\/\">Rule 37 of CGST\/SGST Rules<\/a><\/p>\n<p><a href=\"https:\/\/mybillbook.in\/s\/gst-goods-and-services-tax\/rule-42-and-43-of-cgst-sgst\/\">Rule 42 and 43 of CGST\/SGST<\/a><\/p>\n<p><a href=\"https:\/\/mybillbook.in\/s\/gst-goods-and-services-tax\/gst-late-fees-calculator\/\" target=\"_blank\" rel=\"noopener\">GST Late Fees Calculator<\/a>[\/vc_column_text][\/vc_column][vc_column width=&#8221;1\/3&#8243;][vc_column_text]<a href=\"https:\/\/mybillbook.in\/s\/gst-goods-and-services-tax\/gst-refund\/\" target=\"_blank\" rel=\"noopener\">GST Refund<\/a><\/p>\n<p><a href=\"https:\/\/mybillbook.in\/s\/gst-goods-and-services-tax\/gst-practitioner\/\" target=\"_blank\" rel=\"noopener\">GST Practitioner<\/a><\/p>\n<p><a href=\"https:\/\/mybillbook.in\/s\/gst-goods-and-services-tax\/gst-full-form-meaning\/\" target=\"_blank\" rel=\"noopener\">GST Full Form &amp; Meaning<\/a>[\/vc_column_text][\/vc_column][vc_column width=&#8221;1\/3&#8243;][vc_column_text]<a href=\"https:\/\/mybillbook.in\/s\/gst-goods-and-services-tax\/gst-rules\/\">GST Rules and Regulations<\/a><\/p>\n<p><a href=\"https:\/\/mybillbook.in\/s\/gst-goods-and-services-tax\/consent-letter-for-gst\/\">Consent Letter for GST<\/a><\/p>\n<p><a href=\"https:\/\/mybillbook.in\/s\/gst-goods-and-services-tax\/composition-scheme-under-gst\/\">Composition Scheme Under GST<\/a>[\/vc_column_text][\/vc_column][\/vc_row]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Learn the QRMP scheme under GST: eligibility, turnover limit, quarterly GSTR-1\/GSTR-3B filing, PMT-06 due dates, IFF and how to opt in or out.<\/p>\n","protected":false},"author":28,"featured_media":40393,"parent":19178,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v19.5.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>QRMP Scheme Under GST: Eligibility, Due Dates &amp; Filing<\/title>\n<meta name=\"description\" content=\"Understand the QRMP scheme under GST: \u20b95 crore eligibility, FY 2026\u201327 due dates, monthly PMT-06 payments, IFF, 35% challan and opt-in steps.\" \/>\n<meta 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