How to Opt for Quarterly Return Filing Under QRMP
GSTZone Desk · Updated 2026
Short answer
Any registered person with aggregate turnover up to ₹5 crore in the preceding financial year can opt into QRMP on the GST portal under Services > Returns > Opt-in for Quarterly Return, during a specific window each quarter.
In detail
QRMP (Quarterly Return, Monthly Payment) exists to reduce the filing burden for smaller businesses — instead of filing GSTR-3B every month, you file it once a quarter, while still paying tax roughly monthly to keep government cash flow steady.
Eligibility is straightforward: turnover up to ₹5 crore in the preceding financial year, and all pending returns filed up to date. The opt-in window itself is specific — it opens on the first day of the second month of the preceding quarter and stays open until the last day of the first month of the quarter you’re opting into. Miss that window, and you’re on monthly filing for that quarter by default.
Opting in doesn’t mean you stop paying monthly. For the first two months of each quarter, you still deposit tax through a PMT-06 challan (either a fixed percentage of your last quarter’s cash payment, or a self-assessed actual figure); only the actual GSTR-3B return itself becomes quarterly.
GSTZone tip
Once you opt into QRMP, the choice carries forward automatically every quarter until you actively opt out — you don’t need to re-select it every three months, but you do need to remember the interim monthly PMT-06 payment.
Related questions
Can I switch back to monthly filing later?+
Yes — you can opt out of QRMP at the start of any quarter, within the same portal window, reverting to standard monthly filing.
Does QRMP affect GSTR-1 too?+
Yes, GSTR-1 also becomes quarterly under QRMP, though an Invoice Furnishing Facility (IFF) lets you upload B2B invoices monthly if your buyers need to see them sooner for their own ITC.
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