The quick answer
QRMP means Quarterly Return and Monthly Payments. Eligible taxpayers file the applicable GSTR-1 and GSTR-3B quarterly while meeting the monthly payment requirements. It does not mean tax work or cash payments disappear until the end of the quarter.
Eligibility, opting windows, payment methods and optional invoice furnishing need current portal checks. Monthly books remain useful under either profile because sales, purchases and payments occur every day.
Before you begin
- The GSTIN’s current profile and eligibility shown by the portal.
- Monthly turnover, sales and purchase records and previous filing status.
- Customer invoice needs and the applicable payment calculation.
See how the pieces connect
Eligibility
Check whether QRMP can be selected.
Profile
Choose within the available opting window.
Months
Maintain records and meet payment requirements.
Quarter
Reconcile the full period and file quarterly returns.
Work through the steps
Check current eligibility
Review the QRMP eligibility conditions and portal profile for the GSTIN, including turnover and required prior filings. Do not assume a small shop is automatically enrolled simply because it prefers quarterly work.
Compare operational needs
Consider B2B invoice reporting, cash planning and accountant workload. Quarterly returns can reduce filing frequency but still require monthly record preparation and timely handling of customer needs.
Choose through the profile service
Use Services → Returns → Opt-in for Quarterly Return where applicable. Select the financial year and available quarter, review the choosing window and save the eligible preference. Retain confirmation.
Understand monthly payment work
Review the applicable fixed-sum or self-assessment payment method and current exceptions with your accountant. Use the official monthly payment workflow when required. Quarterly filing does not by itself permit ignoring monthly payment obligations.
Consider optional invoice furnishing
Check whether IFF is relevant to registered-customer invoices for the first two months. Follow its scope and limits if used, and avoid duplicating invoices when completing the quarter’s outward-supply statement.
Reconcile and file the quarter
Combine all three months, review credits and payments already made, and complete the relevant GSTR-1 and GSTR-3B process. Save returns and acknowledgements and check the next quarter’s profile before changing it.
A worked example
Return frequency and payment frequency are different
Illustrative calendar structure; use the official period-specific deadlines and current extensions.
| Profile | Record preparation | Return and payment work |
|---|---|---|
| Monthly | Prepare each month | Applicable monthly returns and liability discharge |
| QRMP month 1 | Prepare the month | Applicable monthly payment; optional IFF when relevant |
| QRMP month 2 | Prepare the month | Applicable monthly payment; optional IFF when relevant |
| QRMP quarter end | Reconcile all three months | Quarterly returns and final liability reconciliation |
Choose the profile from eligibility and operational needs. Neither arrangement removes the need for accurate monthly books.
Common mistakes to avoid
- Reading “quarterly returns” as “nothing to do every month”.
- Missing the opting window or assuming a setting changed without confirmation.
- Duplicating IFF-reported invoices in the quarter’s return.
- Using an old due-date list without checking official extensions.
Questions you might have
Can Dukanam keep monthly records under QRMP?
Yes, supported invoices, purchases and payments can remain dated to their actual transactions. Choose exports and reconciliation periods appropriate to your filing profile.
Should every eligible shop choose QRMP?
Not necessarily. Compare customer needs, payment planning and filing work before choosing, and check the current eligibility conditions.
Dukanam
A smart, low-cost choice for small-business GST billing
Dukanam brings billing, purchases, stock, customer balances, payments and reports together. It is built for Indian small businesses that want clear records without a complicated setup.
Best suited to shops that want connected everyday billing and bookkeeping, web and mobile access, and nine product languages. Choose the plan that includes the features you need.
GST-aware billing and preparation depend on your plan. Review records before filing on the GST portal; Dukanam does not directly submit GST returns, government e-invoices or e-way bills.
Current plans with GST preparation
- Advanced Plan₹299.00 per month
Check annual prices, limits, applicable taxes and checkout terms. Paid plans do not include a free trial.
Sources and further reading
Official rules and portal screens can change. Use the linked authority for the current requirements; the figures in our worked examples are illustrative.