QRMP scheme quarterly filing confusion

The tube light hums. You opened Returns Dashboard to file “this month’s 3B” the way you did last year. The period drop-down now offers a quarter, not January alone. A red line of text says quarterly return. You do not remember ticking anything. The wholesaler’s accountant messaged at 9 p.m.: their 2B is empty for your February invoice. You have a GST invoice. You have not filed GSTR-1 because you thought everything is quarterly now. The tea has gone cold.

QRMP is the Quarterly Return Monthly Payment scheme. It is not “file nothing until June.” Tax still has a monthly money rhythm. Invoices to registered buyers still have a monthly optional path called IFF. Mixing those three names is how small shops miss a due date that was sitting on the portal the whole time.

If your turnover is near the cap, do not assume you are in or out. Eligibility is official. Check the portal message and the current CBIC rule, not a sticker on the billing software.

What this is doing to the shop

On QRMP you file GSTR-1 and GSTR-3B once for the quarter (for the quarterly cycle), not twelve pairs a year. Buyers who need your invoice in their monthly 2B will not see February B2B until you either use IFF for that month or wait until you file quarterly GSTR-1. They will chase you the same way you chase suppliers.

PMT-06 is the monthly payment challan for the first two months of the quarter. If you skip it because “3B is quarterly,” interest can apply on unpaid tax. The rate and the exact due date are official — commonly understood as the 25th of the next month for those two months, but check this month’s official date on the portal and notifications. Do not treat a blog as the calendar.

If turnover crosses the QRMP limit during the year, the portal can move you to monthly filing from the next quarter. Look at the dashboard every quarter. Composition is a different scheme. Do not mix those rules into QRMP.

Where to click on the GST portal

Always gst.gov.in.

See your frequency: Services → Returns → Returns Dashboard. Select financial year. The tiles tell you whether the period is monthly or quarterly. Read the labels. If you see Invoice Furnishing Facility, you are in the QRMP world for that GSTIN.

IFF (optional, first two months of the quarter): Returns Dashboard → the month → IFF tile. IFF reports B2B invoices so buyers get 2B that month. It is not a full GSTR-1. Due date is official (often the 13th of the following month). Confirm on the live dashboard.

Quarterly GSTR-1: Returns Dashboard → the quarter → GSTR-1. This is the full outward statement for three months. Invoice already reported in IFF should not be double-entered as a new original. Follow the on-screen treatment.

Quarterly GSTR-3B: same quarter tile → GSTR-3B. Pay remaining tax after PMT-06 credits in the cash ledger. Due date depends on your state category. Check this month’s official date. Do not use last year’s 22nd versus 24th from memory if a notification changed it.

PMT-06: Services → Payments → Create Challan. Choose the reason that says monthly payment for quarterly return (wording may be “Monthly payment for quarterly return”). Fill tax heads. Generate CPIN. Pay. Watch Electronic Cash Ledger under Services → Ledgers.

Opt in or out: look under Services → Returns for the quarterly return opt-in / preference. The window is short and tied to months of the quarter. If the option is disabled, you are outside the window or not eligible. Do not force it through a third-party tool.

What to try tonight

First, write your GSTIN and open the dashboard. Monthly or quarterly? Screenshot it. That screenshot saves an argument with the buyer tomorrow.

Second, if a registered buyer needs February’s invoice in 2B and you are in month two of the quarter, open IFF for February and report that B2B invoice. Save, file with EVC or DSC. Then tell the buyer to check 2B after generation, not after your WhatsApp.

Third, if tonight is a PMT-06 night (first or second month tax), estimate tax honestly from your books. Pay through Create Challan. Do not pay zero if you had taxable supplies. Do not copy last quarter’s challan amount blindly.

Fourth, if tonight is quarter-end 3B, pull IFF invoices, remaining B2C, credit notes, and ITC from 2B. File GSTR-1 first if that is still open, then 3B, in the order the portal expects. Save drafts. Session timeout is real at night.

Fifth, if you never meant to be quarterly, check the official opt-out window. Until the portal shows monthly, file as quarterly. Skipping 3B because you “want monthly” still attracts late fee.

Sixth, confirm turnover. QRMP has long used a preceding financial year cap of Rs 5 crore. Verify on gst.gov.in and the current notification. Thresholds can be notified again.

Seventh, keep PMT-06 CIN, CPIN, and UTR in a notebook. Quarterly 3B reads the cash ledger, not a bank SMS you cannot find.

Mistakes that make the night longer

Treating IFF as “buyers can wait.” Optional for you. Painful for them. If they cannot take ITC, they stop orders.

Filing IFF and again the same invoices as fresh B2B in quarterly GSTR-1. Double outward.

Paying PMT-06 under the wrong GSTIN or the wrong head (interest instead of tax).

Using composition payment thinking for QRMP. Different forms, different rates.

Ignoring the dashboard after turnover grew. You may already be monthly and still waiting for a quarter tile that will not come.

When to stop and get local help

Stop if you cannot tell whether last quarter’s 3B was monthly or quarterly and two periods are open.

Stop if PMT-06, IFF, and 3B due dates collide with a notice.

Stop if turnover is near Rs 5 crore and you are guessing the cap. Get local help to compute aggregate turnover the way GST defines it (PAN-level, India-wide, as per law). Check the official definition. Do not use “shop sales only” as turnover if you have more GSTINs.

Bring dashboard screenshots, challans, IFF acknowledgements, and books. File on gst.gov.in.

FAQ

Do I still pay tax every month on QRMP?

Yes. The return is quarterly. The tax for the first two months of the quarter is meant to be paid through PMT-06 (monthly payment for quarterly return) by the official due date — check the date on the portal this month. The third month’s tax is paid with quarterly GSTR-3B. Skipping PMT-06 because 3B is later is how interest starts. Pay from your actual supplies, not from a round number you like.

What is IFF and do I have to file it?

IFF is Invoice Furnishing Facility. It lets QRMP taxpayers report B2B invoices in the first two months of the quarter so registered buyers can see them in GSTR-2B without waiting for quarterly GSTR-1. It is optional in the law, not optional for a shop whose buyers refuse to wait. It is not a full GSTR-1. File it from Services → Returns → Returns Dashboard for that month if you need those invoices in 2B now.

How do I know if I am eligible to opt into QRMP?

The usual test has been aggregate turnover up to Rs 5 crore in the preceding financial year, plus being a regular GSTR-3B filer. If you cross the cap in a quarter, you can be moved out from the next quarter. Check official eligibility on the portal and the latest CBIC circular. Do not opt in because a neighbour did.

I thought I was monthly. The portal only shows a quarter. What should I file tonight?

File what the dashboard offers: IFF if a month tile shows it and buyers need it, PMT-06 if a monthly payment is due, quarterly GSTR-1 and GSTR-3B when the quarter tile is due. Do not wait for a monthly 3B that will not appear. If you want to change frequency, use the official opt-in/opt-out window under Services → Returns when it is open. Until then, late quarterly 3B is still late.

GST Atka is not a GSTN office. File on gst.gov.in. Rules change. Do not evade tax. Personal case: get local help.