QRMP Scheme Due Dates

What QRMP actually changes

The Quarterly Return Monthly Payment scheme lets eligible taxpayers (aggregate turnover up to ₹5 crore) file GSTR-1 and GSTR-3B once a quarter instead of monthly, while still depositing tax every month through the simple PMT-06 challan. It's an administrative simplification, not a tax reduction — the same total liability is paid, just spread across three payments per quarter with one final reconciling return.

The full cadence within a single quarter is: PMT-06 payment in month 1 (due 25th of month 2), optional IFF invoice upload for month 1 (due 13th of month 2), the same PMT-06 and IFF pattern repeated for month 2, and finally the quarterly GSTR-1 (due 13th of the month after quarter end) and GSTR-3B (due 22nd or 24th, depending on state category).

The one place state genuinely matters

QRMP's GSTR-3B is the single instance across the entire GST due-date framework where a registration's state changes the actual deadline: Category X states (Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, and the smaller union territories among the western/southern group) file by the 22nd, while Category Y states (including Rajasthan, Uttar Pradesh, Delhi, and the rest of the northern/eastern group) file by the 24th. Every other QRMP due date — GSTR-1, PMT-06, IFF — is identical regardless of state.