Quick Answer: The QRMP (Quarterly Return Monthly Payment) scheme lets Indian freelancers with annual turnover below Rs 5 crore file GSTR-1 and GSTR-3B once every quarter instead of every month. You file your detailed returns by the 13th (GSTR-1) and 22nd (GSTR-3B) of the month after each quarter ends. However, you must still make a monthly estimated tax payment by the 25th of each month through Form GST PMT-06. The system suggests a payment amount based on your previous quarter's data, or you can self-assess. This scheme reduces your filing frequency from 12 times a year to just 4 times — saving hours of compliance work while keeping your cash flow manageable.

Quarterly Return Filing (QRMP) for Freelancers Explained: Complete Guide 2026

A freelance UX designer in Pune was spending nearly 6 hours every month filing GSTR-1 and GSTR-3B on the GST portal. Between sorting invoices, calculating tax, fixing mismatches, and making payments, the monthly ritual ate up an entire workday. When she discovered the QRMP scheme, everything changed. Her filing frequency dropped from 12 times a year to 4. She now spends roughly 20 minutes each month on estimated tax payments and about 2 hours at quarter-end on the detailed returns. That is 50 hours saved per year — nearly a full week of billable client time.

The Quarterly Return Monthly Payment (QRMP) scheme, introduced by the CBIC (Central Board of Indirect Taxes and Customs) through Notification No. 56/2020-CT dated 27 December 2020, was designed specifically to reduce the compliance burden on small taxpayers. For freelancers — who already juggle client work, invoicing, income tax planning, and TDS tracking — this scheme is a genuine lifeline.

This guide covers everything you need to know about QRMP: who is eligible, how it works, every deadline you must remember, the step-by-step opt-in process, filing procedures, the Invoice Furnishing Facility (IFF), and a clear comparison to help you decide whether quarterly or monthly filing is right for you.

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Why QRMP Is a Game-Changer for Small Freelancers

Before diving into the mechanics, let us understand why this scheme matters so much for the freelance community in India.

• It cuts your filing burden by 66%: Instead of filing GSTR-1 and GSTR-3B every month (24 filings per year), you file them once every quarter (8 filings per year). The remaining months only require a quick estimated payment — no detailed return preparation
• It saves real money on CA fees: If you hire a CA for GST filing, quarterly filing means fewer billable hours. Many freelancers report saving Rs 8,000–Rs 15,000 per year on professional fees after switching to QRMP
• It gives you 3 months to reconcile invoices: Under monthly filing, a missed invoice or wrong entry needs to be fixed within 30 days. Under QRMP, you have 3 full months to identify and correct errors before the quarterly filing date
• It matches how freelancers actually work: Most freelancers think in terms of projects, not months. A quarterly filing cycle aligns more naturally with project timelines, milestone payments, and client invoicing patterns
• It reduces the risk of late fees: Fewer filing dates mean fewer deadlines to track and fewer chances of missing one. One forgotten monthly filing can cost Rs 1,500–Rs 3,000 in late fees — QRMP reduces that exposure

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What Is the QRMP Scheme? (Simply Explained)

QRMP stands for Quarterly Return filing with Monthly Payment of tax. It is a scheme under the GST law that allows eligible taxpayers to file their GSTR-1 and GSTR-3B returns on a quarterly basis instead of a monthly basis.

The Core Concept: Quarterly Filing, Monthly Payment

The name itself explains the mechanism. Two things happen at different frequencies:

Quarterly filing (4 times a year):

• You file your detailed GSTR-1 (outward supply return) once every quarter
• You file your detailed GSTR-3B (summary return and tax payment) once every quarter
• These returns cover the entire 3-month period (April–June, July–September, October–December, or January–March)

Monthly payment (12 times a year):

• You still make a tax payment every month through Form GST PMT-06
• The payment is an estimated amount — either the system-generated suggestion or your own self-assessment
• This ensures the government receives revenue regularly while you get the benefit of fewer detailed filings

What Returns Are Filed Under QRMP?

Return	Filing Frequency	What It Contains	QRMP Due Date
GSTR-1	Quarterly	All outward supplies (B2B, B2C, exports) for the quarter	13th of month after quarter
GSTR-3B	Quarterly	Summary of tax liability, ITC claimed, net tax payable for the quarter	22nd of month after quarter
Form PMT-06	Monthly	Estimated tax payment (not a return — just a payment)	25th of each month

Legal Basis of the QRMP Scheme

The QRMP scheme operates under the following provisions:

• Section 37 of the CGST Act (read with Section 39) — governs the filing of GSTR-3B
• Section 31(1) of the CGST Act — governs the issuance of invoices and filing of GSTR-1
• Notification No. 56/2020-CT dated 27 December 2020 — introduced the QRMP scheme
• Rule 61(5) of the CGST Rules — specifies the quarterly filing due dates
• Rule 86(1) — governs the payment of tax through Form GST PMT-06

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Who Is Eligible for the QRMP Scheme?

Not every freelancer can opt for quarterly filing. The government has set clear eligibility criteria based on your turnover and compliance history.

Primary Eligibility Criterion: Turnover Below Rs 5 Crore

The most important requirement is your aggregate annual turnover in the previous financial year:

Parameter	Threshold
Aggregate turnover (previous FY)	Below Rs 5 crore
Includes	All supplies (taxable, exempt, zero-rated, exports) across all registrations under the same PAN
Excludes	Goods and services tax amount itself

• If your aggregate turnover in FY 2024-25 was below Rs 5 crore, you are eligible for QRMP in FY 2025-26
• If your turnover crossed Rs 5 crore, you must file monthly — QRMP is not available for that year
• The turnover is calculated on a PAN-level basis — all your GST registrations under the same PAN are combined to determine the aggregate

Who Is Automatically Under QRMP?

If you are a new registrant (registered after 1 April of the current financial year) with no turnover history, the system defaults you to monthly filing. You must manually opt in to QRMP if you want quarterly filing.

Who Cannot Use QRMP?

The following taxpayers are not eligible for the QRMP scheme, regardless of turnover:

• Taxpayers registered under the composition scheme (they file GSTR-4 quarterly under different rules)
• Taxpayers required to file GSTR-7 (TDS deductors) or GSTR-8 (e-commerce operators)
• Non-resident taxable persons, casual taxable persons, and persons registered under Section 25(4) (OIDAR services)
• Taxpayers whose registration has been cancelled but who are required to file returns for the period before cancellation
• Taxpayers who have been prosecuted under any indirect tax law with imprisonment of more than 2 years

Eligibility Quick Check

Use this simple checklist to determine if QRMP is available to you:

• Your aggregate turnover in the previous FY was below Rs 5 crore
• You are a regular taxpayer (not under composition scheme)
• You are not a TDS deductor or e-commerce operator
• You are a resident individual, HUF, or firm registered under GST
• Your registration is active and not under cancellation proceedings
• You have not been prosecuted under any indirect tax law

If all conditions apply, you can opt in to QRMP through the GST portal. The process takes less than 5 minutes.

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How the QRMP Scheme Works: The Full Cycle

Let us walk through exactly how a quarter looks under the QRMP scheme. For this example, we will use Q1 of FY 2026-27 (April–June 2026).

Month 1 (April 2026)

• You create invoices for clients as usual, charging GST at applicable rates
• You keep track of all B2B invoices, B2C invoices, and any exports
• By April 25, you log into the GST portal and make your first estimated tax payment via Form PMT-06
• The system may suggest a payment amount based on your previous quarter (Jan–Mar 2026), or you can self-assess based on April's actual invoices
• No return is filed this month — only the estimated payment

Month 2 (May 2026)

• Business continues as normal — more invoices, more GST collected
• By May 25, you make your second monthly estimated payment via Form PMT-06
• Again, the system may suggest an amount, or you calculate your own based on April and May activity
• No return filed this month either

Month 3 (June 2026)

• Final month of the quarter — you complete all invoicing and reconcile your records
• By June 25, you make your third (and final) monthly estimated payment via Form PMT-06
• You start preparing your quarterly return data — gathering all B2B, B2C, and export invoices from April, May, and June

After Quarter Ends (July 2026)

• By July 13: File your detailed GSTR-1 for the quarter (April–June) — this covers all outward supplies in one return
• By July 22: File your detailed GSTR-3B for the quarter — showing total tax liability, ITC claimed, and net tax payable
• The monthly payments you made in April, May, and June are adjusted against the final tax liability in GSTR-3B
• If your monthly payments were insufficient, you pay the balance with GSTR-3B
• If your monthly payments exceeded the final liability, the excess stays in your electronic cash ledger for future use

Key Insight: The beauty of QRMP is that the monthly estimated payments keep the government's cash flow running while you only deal with detailed paperwork once a quarter. If your estimated payments are reasonably accurate, the quarter-end filing becomes a reconciliation exercise — not a stressful scramble to calculate everything from scratch. FreelanceBook generates your GSTR-1 and GSTR-3B summaries automatically, making the quarterly filing process even smoother.

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QRMP Quarterly Filing Calendar: Every Date You Need

Missing a QRMP deadline has the same consequences as missing a monthly deadline. Here is every date you need to mark on your calendar for the full financial year.

Quarterly Return Due Dates (FY 2026-27)

Quarter	Period Covered	GSTR-1 Due Date	GSTR-3B Due Date	Months for PMT-06 Payments
Q1	April–June 2026	July 13, 2026	July 22, 2026	Apr 25, May 25, Jun 25
Q2	July–September 2026	October 13, 2026	October 22, 2026	Jul 25, Aug 25, Sep 25
Q3	October–December 2026	January 13, 2027	January 22, 2027	Oct 25, Nov 25, Dec 25
Q4	January–March 2027	April 13, 2027	April 22, 2027	Jan 25, Feb 25, Mar 25

Monthly Estimated Payment Dates

Form GST PMT-06 payments are due by the 25th of every month throughout the year. If the 25th falls on a holiday, the next working day applies (though the government has not officially extended PMT-06 deadlines for holidays — it is best to pay on or before the 25th regardless).

Month	PMT-06 Payment Due
April 2026	April 25, 2026
May 2026	May 25, 2026
June 2026	June 25, 2026
July 2026	July 25, 2026
August 2026	August 25, 2026
September 2026	September 25, 2026
October 2026	October 25, 2026
November 2026	November 25, 2026
December 2026	December 25, 2026
January 2027	January 25, 2027
February 2027	February 25, 2027
March 2027	March 25, 2027

Late Fees for Missing QRMP Deadlines

The late fee structure is identical to monthly filing:

Scenario	Late Fee Per Day	Per Return or Per Quarter?
GSTR-1 late filing (with tax liability)	Rs 50/day (Rs 25 CGST + Rs 25 SGST)	Per return
GSTR-1 late filing (nil return)	Rs 20/day (Rs 10 CGST + Rs 10 SGST)	Per return
GSTR-3B late filing (with tax liability)	Rs 50/day (Rs 25 CGST + Rs 25 SGST)	Per return
GSTR-3B late filing (nil return)	Rs 20/day (Rs 10 CGST + Rs 10 SGST)	Per return
PMT-06 late payment	Interest @ 18% p.a. on unpaid amount	Per month

Warning: If you delay quarterly GSTR-1 by 30 days, the late fee is Rs 1,500 (Rs 50 x 30 days). If GSTR-3B is also delayed by 30 days, add another Rs 1,500. That is Rs 3,000 in penalties — money that could have been saved by spending 2 hours on quarterly filing. Set reminders for the 10th (GSTR-1) and 19th (GSTR-3B) of the month after each quarter.

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Monthly Estimated Tax Payments: How Form GST PMT-06 Works

The monthly payment is the only "extra" thing you need to do under QRMP compared to monthly filing. Here is how it works in detail.

What Is Form GST PMT-06?

Form GST PMT-06 is the standard tax payment form on the GST portal. It is used to deposit money into your electronic cash ledger. Under QRMP, you use this form every month to make your estimated tax payment — even though you are not filing a return that month.

How Is the Estimated Payment Amount Determined?

You have two options for determining your monthly payment amount:

Option 1: System-Generated Suggestion (Auto-Populated)

The GST portal automatically calculates a suggested payment amount based on your previous quarter's tax liability. The formula is:

• Previous quarter's total tax liability divided by 3 (for each of the 3 months)

For example, if your Q4 (Jan–Mar) total tax liability was Rs 18,000, the system suggests Rs 6,000 per month (Rs 18,000 / 3). This suggestion appears when you open Form PMT-06.

Option 2: Self-Assessed Amount

You can ignore the system suggestion and enter any amount you deem appropriate based on your current month's actual business activity. This is useful when your income varies significantly between months.

Step-by-Step: Making a Monthly Payment via PMT-06

1. Log in to the GST portal at https://www.gst.gov.in
2. Go to Services then Payments then Create Challan
3. Select "QRMP" as the reason for payment (if prompted)
4. The system may display the suggested amount based on your previous quarter's data
5. You can accept the suggested amount or modify it
6. Enter the breakdown: amount under each tax head (CGST, SGST, IGST, Cess)
7. Select your payment method:
   • Internet banking (net banking) — most common
   • Credit/debit card (through the integrated gateway)
   • NEFT/RTGS (generate a challan and pay through your bank)
8. Click "Generate Challan"
9. Complete the payment on the gateway
10. After successful payment, note the CPIN (Common Portal Identification Number) and CIN (Challan Identification Number) for your records

What Happens to the Monthly Payments?

Every rupee you deposit via PMT-06 goes into your electronic cash ledger on the GST portal. When you file your quarterly GSTR-3B, the system automatically adjusts these payments against your final tax liability:

• If your total monthly payments equal the quarterly liability, your GSTR-3B net tax payable is zero
• If your monthly payments exceed the liability, the excess remains in your cash ledger for the next quarter
• If your monthly payments fall short, you pay the difference when filing GSTR-3B

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Step-by-Step: How to Opt In to the QRMP Scheme

If you are currently filing monthly returns and want to switch to quarterly, here is the exact process. The opt-in must be done before the beginning of the quarter for it to take effect.

When Can You Opt In?

Opt-In Timeline	When It Takes Effect
Before April 1 of a new FY	From Q1 (April–June) of that FY
Before July 1	From Q2 (July–September)
Before October 1	From Q3 (October–December)
Before January 1	From Q4 (January–March)

The key deadline is the first day of the quarter. If you miss the opt-in date, you must continue with monthly filing for that quarter and can opt in for the next one.

Opt-In Process on the GST Portal

1. Log in to the GST portal at https://www.gst.gov.in
2. Go to Services then Registration then Amendment of Registration
3. Alternatively, navigate to Services then Returns then Opt-in for Quarterly Return
4. Look for the option "Quarterly Return under QRMP" or "Opt for Quarterly Filing"
5. Select "Yes" or check the box to opt in
6. Click "Save"
7. The system displays a confirmation message
8. The opt-in takes effect from the first day of the next quarter

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Step-by-Step: How to File Quarterly GSTR-1 Under QRMP

Filing quarterly GSTR-1 is essentially the same process as monthly GSTR-1, except you cover 3 months of invoices in a single return. Here is the complete walkthrough.

Step 1: Gather Your Quarterly Invoice Data

Before logging into the GST portal, compile all invoices from the 3-month quarter:

• All B2B invoices (clients with GSTIN) — April, May, and June for Q1
• All B2C invoices (unregistered clients)
• All export invoices (if applicable)
• All credit notes and debit notes issued during the quarter
• IFF invoices uploaded during the first 2 months (explained in the IFF section below)

Step 2: Log In and Navigate to GSTR-1

1. Log in to the GST portal
2. Go to Returns then GSTR-1
3. Select the quarter from the dropdown (for example, "April–June 2026")
4. The system may auto-populate some data from IFF uploads made during the quarter

Step 3: Enter All Quarterly Invoices

1. B2B Invoices: Click on "B2B" and add every invoice where the client has a GSTIN. Include the client GSTIN, invoice number, date, place of supply, taxable value, and tax rate for all 3 months
2. B2C Invoices: Click on "B2C" and add invoices for unregistered clients. These are aggregated by place of supply and tax rate
3. B2C Large: If any single B2C invoice exceeds Rs 2.5 lakh, it must be reported separately in the "B2C Large" section
4. Export Invoices: Report all exports under the "Export" tab — with or without payment of tax depending on your LUT status
5. Credit/Debit Notes: Report all credit notes and debit notes for the quarter, linked to the original invoices

Step 4: Review and Submit

1. Click "Preview" or "GSTR-1 Summary" to review all quarterly data
2. Verify total taxable value and tax amounts match your records
3. Confirm that IFF data (if uploaded) is correctly reflected
4. Click "Submit"
5. Save the Acknowledgement Reference Number (ARN) for your records

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Step-by-Step: How to File Quarterly GSTR-3B Under QRMP

Quarterly GSTR-3B works the same way as monthly GSTR-3B, but covers 3 months of tax data in one return. Here is how to file it.

Step 1: Prepare Your Tax Computation

Before filing, calculate the following for the entire quarter:

• Total outward supplies (taxable value of all invoices for 3 months)
• Total tax collected — CGST, SGST, and IGST separately
• Total ITC available — from business purchases during the quarter (software, equipment, professional services)
• Net tax liability — total tax collected minus total ITC
• Monthly payments already made via PMT-06 (these are auto-adjusted)

Step 2: Log In and Navigate to GSTR-3B

1. Log in to the GST portal
2. Go to Services then Returns then GSTR-3B
3. Select the quarter (for example, "April–June 2026")

Step 3: Fill in the Quarterly Tables

Table 3.1 — Outward Supplies and Tax:

• Enter the aggregate taxable value for the entire quarter (all 3 months combined)
• Enter total IGST, CGST, and SGST collected during the quarter
• Include zero-rated supplies (exports under LUT) in Table 3.1(b)

Table 4 — Eligible ITC:

• Enter total ITC available from all business purchases during the quarter
• Break it down by IGST, CGST, and SGST components
• Ensure every ITC claim is backed by a proper invoice

Step 4: Review Auto-Adjusted Payments

The system automatically adjusts your monthly PMT-06 payments against the quarterly tax liability:

• Total tax payable: Sum of IGST + CGST + SGST from Table 3.1
• Less: ITC claimed: From Table 4
• Less: Monthly payments made: From PMT-06 deposits (auto-populated from electronic cash ledger)
• Net amount payable: If positive, pay this amount now. If zero or negative, no additional payment needed

Step 5: Make Payment and File

1. If there is a net tax payable (after adjusting monthly payments and ITC), make the payment through the GST portal
2. Click "Preview" to review all figures one final time
3. Select the declaration checkbox
4. Click "File GSTR-3B"
5. Save the ARN for your records

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Invoice Furnishing Facility (IFF): What Quarterly Filers Must Know

The Invoice Furnishing Facility (IFF) is an optional but important feature of the QRMP scheme. It allows your clients to claim ITC on your invoices sooner — even though you file GSTR-1 quarterly.

Why IFF Matters

Under normal QRMP (without IFF), your clients cannot see your invoices in their GSTR-2A/2B until you file your quarterly GSTR-1. If a client paid you in April and needs ITC for April, they have to wait until July when you file. This can strain client relationships, especially with large corporations that track ITC closely.

IFF solves this by letting you upload invoice details for the first 2 months of the quarter (for example, April and May data) through a separate window. This data becomes visible to your clients immediately.

IFF Filing Window and Rules

Parameter	Detail
Available for	First 2 months of each quarter only
Filing window	1st to 13th of the month following each month
For Q1 (Apr–Jun)	Apr data: file by May 13; May data: file by Jun 13
June data	Cannot be uploaded via IFF — only in quarterly GSTR-1
Is it mandatory?	No — it is completely optional
What happens if you skip IFF?	Nothing — the invoices simply appear when you file the quarterly GSTR-1

How to Upload Invoices Through IFF

1. Log in to the GST portal
2. Go to Returns then GSTR-1 then "Invoice Furnishing Facility (IFF)"
3. Select the month (not the quarter)
4. Upload B2B invoices and export invoices for that month
5. The uploaded data flows into your quarterly GSTR-1 automatically
6. Submit and save the ARN

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QRMP vs Monthly Filing: Which Is Better for Your Freelance Business?

This is the question every eligible freelancer faces. Here is a comprehensive comparison to help you decide.

Side-by-Side Comparison

Parameter	QRMP (Quarterly Filing)	Monthly Filing
GSTR-1 frequency	4 times per year	12 times per year
GSTR-3B frequency	4 times per year	12 times per year
Monthly PMT-06 payment	Required (estimated)	Not separate — included in GSTR-3B
GSTR-1 due date	13th of month after quarter	11th of following month
GSTR-3B due date	22nd of month after quarter	20th of following month
Eligibility	Turnover below Rs 5 crore	All taxpayers
IFF available	Yes (optional)	Not applicable
Filing time per year	~8–12 hours	~24–36 hours
Compliance cost (CA fees)	Rs 4,000–Rs 8,000/year	Rs 12,000–Rs 24,000/year
Error detection	Less frequent (quarterly reconciliation)	More frequent (monthly catch errors early)
Cash flow management	Monthly estimated payments keep it smooth	Tax paid with each GSTR-3B filing
Client ITC visibility	Delayed (unless using IFF)	Immediate (every month)

Who Should Choose QRMP?

QRMP is the better choice if:

• Your annual turnover is below Rs 5 crore and you qualify
• You have relatively stable income month to month (making estimated payments predictable)
• You want to reduce the time and money spent on GST compliance
• Your clients do not require monthly ITC visibility (or you use IFF for the first 2 months)
• You prefer to reconcile invoices in batches rather than every month
• You are comfortable making estimated monthly payments without a detailed return

Who Should Stick With Monthly Filing?

Monthly filing may be better if:

• Your income fluctuates significantly month to month, making estimated payments unreliable
• You have a high volume of B2B clients who need monthly ITC access
• You prefer catching errors early rather than discovering them at quarter-end
• You are already in a rhythm with monthly filing and do not find it burdensome
• Your turnover is approaching Rs 5 crore and you may lose QRMP eligibility soon
• You want to claim ITC monthly rather than letting it accumulate for a full quarter

Key Insight: For the vast majority of freelancers with turnover below Rs 50 lakh, QRMP is the clear winner. The estimated monthly payments are small and predictable, quarterly filing takes 2–3 hours instead of 12–18 hours per year, and the compliance cost savings are significant. The only freelancers who may prefer monthly filing are those with large corporate clients who demand monthly ITC or those with highly volatile income. Use FreelanceBook to test both approaches with your actual invoice data — the tool generates reports for both monthly and quarterly periods so you can compare.

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How to Opt Out of the QRMP Scheme

You can opt out of QRMP at any time, but the opt-out takes effect from the beginning of the next quarter. You cannot switch to monthly filing mid-quarter.

Opt-Out Process

1. Log in to the GST portal
2. Go to Services then Returns then Opt-in for Quarterly Return (or Amendment of Registration)
3. Select "No" or uncheck the QRMP option
4. Click "Save"
5. From the first day of the next quarter, you will file GSTR-1 and GSTR-3B monthly

Important Rules for Opting Out

• You must file all pending quarterly returns before opting out. If you have unfiled quarters, clear them first
• Once you opt out, you can opt back in from the following quarter (no lock-in period in either direction)
• If your turnover crosses Rs 5 crore, the system may automatically revert you to monthly filing
• Your monthly PMT-06 payments stop once you opt out (since tax is paid with GSTR-3B under monthly filing)

Note: When switching from QRMP to monthly filing, your first monthly GSTR-3B will need to cover only one month of data (not 3). Ensure your books and invoice records are organized by individual month so the transition is smooth. FreelanceBook automatically organizes your invoices by month and quarter, making transitions between filing frequencies seamless.

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Common Mistakes Freelancers Make Under QRMP

1. Forgetting the Monthly PMT-06 Payments

The most common QRMP mistake is assuming "quarterly filing" means "no monthly obligations." Under QRMP, you must make an estimated tax payment every month by the 25th via Form PMT-06. Missing even one monthly payment attracts interest at 18% per annum on the unpaid amount from the due date until the date of payment. Set a recurring reminder for the 23rd of every month.

2. Underestimating Monthly Payments

If your freelance income grows during a quarter but your monthly payments are based on the previous quarter's lower figures, you may face a large balance at quarter-end. The interest on this shortfall can be painful. A simple rule: if your current month's income is 20%+ higher than last quarter's average, increase your PMT-06 payment accordingly.

3. Not Using IFF for Corporate Clients

Many freelancers switch to QRMP but forget about IFF. Their corporate clients then wait 2–3 months to see invoices in GSTR-2A/2B. This can lead to payment delays or, worse, the client flagging you as a non-compliant vendor. If you work with large companies, use IFF for at least the first 2 months of each quarter.

4. Mixing Up Quarterly and Monthly Due Dates

QRMP due dates are slightly different from monthly due dates — GSTR-1 is due on the 13th (not 11th) and GSTR-3B on the 22nd (not 20th). Getting these wrong can cause you to file late by 2 days, attracting unnecessary late fees. Mark the correct dates in your calendar.

5. Not Reconciling Invoices Before Quarter-End

Under monthly filing, errors are caught within 30 days. Under quarterly filing, you have 3 months of invoices to reconcile in one sitting. If you wait until the last day to start reconciliation, you may discover missing invoices, wrong GSTINs, or incorrect amounts — and run out of time to fix them before the deadline. Start preparing your quarterly return data at least 1 week before the due date.

6. Filing Nil Quarterly Returns Incorrectly

If you had no business activity during an entire quarter, you still must file GSTR-1 and GSTR-3B as nil returns. Some freelancers assume that if they made monthly PMT-06 payments of zero, they do not need to file the quarterly returns. This is incorrect. Not filing attracts late fees of Rs 20 per day per return, even if the return is nil.

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Frequently Asked Questions

What Is the QRMP Scheme in GST?

The QRMP (Quarterly Return Monthly Payment) scheme allows eligible GST-registered taxpayers with annual turnover below Rs 5 crore to file GSTR-1 and GSTR-3B returns once every quarter instead of every month. Taxpayers must still make estimated monthly tax payments by the 25th of each month through Form GST PMT-06. The scheme reduces filing frequency from 12 to 4 times per year while ensuring regular government revenue collection.

Who Is Eligible for the QRMP Scheme?

Any GST-registered taxpayer whose aggregate annual turnover in the previous financial year is below Rs 5 crore is eligible for the QRMP scheme. This includes freelancers, consultants, small businesses, and professionals. Taxpayers under the composition scheme, TDS deductors, e-commerce operators, and non-resident taxable persons are not eligible. The turnover is calculated on a PAN-level basis across all GST registrations.

How Do I Opt In to Quarterly Filing Under QRMP?

To opt in, log in to the GST portal at gst.gov.in, go to Services then Registration then Amendment of Registration, and select the QRMP or Quarterly Filing option. The opt-in must be done before the beginning of a quarter and takes effect from the first day of that quarter. You can also access the opt-in through Services then Returns then Opt-in for Quarterly Return. Once opted in, you must file quarterly for the entire quarter.

What Are the QRMP Filing Due Dates?

Under QRMP, GSTR-1 is due by the 13th of the month following each quarter end, and GSTR-3B is due by the 22nd of the month following each quarter end. Monthly estimated tax payments via Form GST PMT-06 are due by the 25th of every month. For Q1 (April–June), GSTR-1 is due by July 13 and GSTR-3B by July 22, with monthly payments due on April 25, May 25, and June 25.

Do I Need to Pay Tax Monthly Under QRMP?

Yes, under the QRMP scheme, you must make an estimated tax payment every month by the 25th using Form GST PMT-06, even though you file returns only quarterly. The GST portal suggests a payment amount based on your previous quarter's data (divided by 3), but you can self-assess and pay a different amount. These monthly payments are adjusted against your final quarterly tax liability when you file GSTR-3B.

What Is the IFF (Invoice Furnishing Facility)?

The Invoice Furnishing Facility (IFF) is an optional feature under QRMP that allows you to upload invoice details for the first 2 months of each quarter (for example, April and May data) through a separate window. This data becomes visible to your clients in their GSTR-2A/2B immediately, allowing them to claim ITC sooner. IFF uploads are due by the 13th of the month following each month. It is completely optional but recommended if you have large corporate clients.

Can I Switch Back to Monthly Filing After Choosing QRMP?

Yes, you can opt out of QRMP and switch back to monthly filing from the beginning of any quarter. The opt-out must be done before the quarter starts and takes effect from the first day of that quarter. You cannot switch mid-quarter. There is no lock-in period or restriction on the number of times you switch between QRMP and monthly filing.

What Happens If I Miss a Monthly PMT-06 Payment Under QRMP?

If you miss a monthly PMT-06 payment under QRMP, interest at 18% per annum is charged on the unpaid amount from the due date (25th) until the date of actual payment. This interest is calculated automatically when you file your quarterly GSTR-3B and must be paid along with any tax shortfall. On top of that, if the late payment causes your total quarterly tax liability to remain unpaid, the standard late fee of Rs 50 per day applies to GSTR-3B until filed.

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Next Steps

If you are a freelancer with turnover below Rs 5 crore, QRMP is almost certainly worth considering. Start by checking your eligibility on the GST portal, then decide whether your client mix and income pattern suit quarterly filing. If you decide to opt in, mark all the quarterly and monthly deadlines in your calendar immediately. Whether you choose QRMP or monthly filing, FreelanceBook simplifies your GST compliance with auto-generated return summaries, invoice validation, and deadline reminders. For a complete guide on the return filing process itself, check our step-by-step GSTR-1 and GSTR-3B filing guide for freelancers.

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