Demystifying the GST QRMP Scheme: Simplifying Tax Compliance for Businesses

Navigating the complexities of GST compliance can be daunting, especially for small businesses striving to meet regulatory requirements while focusing on growth. Fortunately, the GST QRMP scheme offers a simplified solution, streamlining the process for businesses with turnover up to Rs. 5 crores. Let’s delve into the details of the GST QRMP scheme and how it benefits businesses aiming for seamless compliance.

Understanding the GST QRMP Scheme:

The GST Quarterly Return Monthly Payment (QRMP) scheme is designed to ease the compliance burden for small taxpayers by allowing them to file quarterly returns while making monthly payments of taxes. Under this scheme, eligible businesses can opt to file GSTR-3B quarterly, making it more manageable and less time-consuming compared to monthly filing requirements.

Key Features of the GST QRMP Scheme:

Quarterly Return Filing: With the GST QRMP scheme, eligible businesses can file GSTR-3B quarterly, reducing the frequency of compliance activities and providing more time to focus on core business operations.

Monthly Payment of Taxes: While businesses file returns quarterly, they are required to make monthly payments of taxes by the 25th of the following month through the challan-cum-statement GST PMT-06. This ensures a regular flow of revenue for the government while offering flexibility to taxpayers.
Auto-Population of Liability: The GST portal auto-populates the liability for the first two months of the quarter based on the self-assessed liability of the previous quarter, simplifying the payment process for taxpayers.

Increased Threshold Limit: The GST QRMP scheme is available to businesses with an aggregate turnover of up to Rs. 5 crores, providing relief to a significant segment of small taxpayers.
Compliance Ease: By reducing the frequency of return filing and providing a simplified payment mechanism, the GST QRMP scheme aims to enhance compliance ease and promote ease of doing business for small taxpayers.


The GST QRMP scheme represents a significant step towards simplifying GST compliance for small businesses, offering a more manageable and streamlined approach to tax filing and payment. By opting for the QRMP scheme, eligible businesses can enjoy the benefits of reduced compliance burden, increased flexibility, and enhanced ease of doing business. As small taxpayers embrace this simplified compliance framework, they can focus on driving growth and contributing to the country’s economic prosperity.

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