The QRMP GSTR-1 for the April-June 2025 quarter is due today, July 13. A Pune handicraft exporter we work with (₹2.4 cr AATO, 89 invoices in the quarter) ran a clean 28-minute filing this morning. A Nagpur fabricator (₹4.6 cr AATO, 312 invoices) ran 41 minutes. The QRMP filing cadence is genuinely simpler than monthly GSTR-1, but it has three traps that catch first-quarter switchers every time. This post is the compressed 30-minute flow we run, plus the IFF reconciliation guardrails that prevent buyer-side ITC blocks.
The answer in 60 words
QRMP filers report all quarter invoices in one GSTR-1, due 13th of month after quarter-end. Critical step: reconcile what you already pushed via IFF in M1 and M2 with the quarterly GSTR-1 to avoid duplicate uploads. Tax payment via PMT-06 is monthly (25th of month following each month), based on either fixed-sum or self-assessment method. Late fee is ₹50/day, capped at ₹5,000.
Why the QRMP cadence beats monthly for sub-5Cr sellers
The Quarterly Return Monthly Payment (QRMP) scheme introduced by CBIC in January 2021 lets registered taxpayers with AATO up to ₹5 crore file GSTR-1 and GSTR-3B quarterly while paying tax monthly. For a 50-invoice/month seller, this saves roughly 12 hours of compliance time per year — three GSTR-1 filings per quarter compressed into one.
But the scheme has hidden complexity. The Invoice Furnishing Facility (IFF) lets you upload B2B invoices in M1 (April) and M2 (May) of the quarter so your buyers' GSTR-2B reflects the credit immediately. If you used IFF for May, those invoices must NOT appear again in this quarterly GSTR-1. The portal de-duplicates by invoice number within the FY, but inconsistencies trigger yellow flags.
The 3 first-time switcher traps
The 30-minute QRMP sprint
Compare: QRMP vs Monthly filing for sub-5Cr SMBs
| Aspect | Monthly GSTR-1 | QRMP GSTR-1 |
|---|---|---|
| Filings per year | 12 | 4 (plus optional IFF in M1 / M2) |
| Tax payment frequency | Monthly via GSTR-3B | Monthly via PMT-06 (M1, M2), then GSTR-3B in M3 |
| Buyer-side ITC visibility | Immediate (next month's GSTR-2B) | Use IFF to give buyers monthly visibility, else they wait for quarter-end |
| Best for | AATO > ₹5 cr OR want monthly cash-flow predictability | AATO < ₹5 cr, mostly B2C, low compliance bandwidth |
| Annual compliance time | ~24 hours (12 × 2 hr) | ~12 hours (4 × 30 min + 8 PMT-06 challans × 30 min) |
| Risk of buyer-ITC complaints | Low (monthly visibility built-in) | Medium (B2B buyers want IFF every month — manage expectations) |
| Late fee on missing return | ₹50/day, capped at ₹5,000 | ₹50/day, capped at ₹5,000 |
When NOT to opt into QRMP
QRMP looks attractive on paper but is wrong for three SMB profiles. Profile 1: B2B-heavy sellers. If your buyers are mostly registered businesses, they want monthly ITC visibility — QRMP without IFF means a 60-day wait for credit, which kills follow-up payments. Either file monthly, or commit to using IFF every M1/M2.
Profile 2: Seasonal businesses. If your turnover swings (e.g. festival-heavy retail), the fixed-sum 35%-of-last-quarter PMT-06 can be wildly off. You either over-pay and tie up cash, or under-pay and face 18% interest. Monthly filing matches cash flow better.
Profile 3: First-year businesses. No "last quarter tax" exists, so the fixed-sum method is unavailable; you must self-assess every PMT-06. The compliance saving disappears. File monthly for the first year, switch to QRMP in year 2 if turnover is stable.
Pre-file checklist
- Tally filing frequency set to "Quarterly" (Settings > GST > Filing Frequency)
- IFF upload logs for April, May downloaded as Excel
- B2B invoices already uploaded via IFF identified and excluded from quarterly JSON
- Quarterly GSTR-1 JSON exported, opened in JSON viewer, sanity-checked
- PMT-06 challans for April, May, June pulled from portal — sum reconciled against GSTR-3B liability
- HSN summary covers all three months' codes (not just M3)
- B2C-Small consolidated across the quarter per state-rate combo
- Place-of-supply verified on inter-state B2C-Large invoices
- EVC OTP mobile reachable (or DSC for partnership / company)
- Next quarter PMT-06 + GSTR-1 dates added to team calendar
A view of the 30-minute time split
The 4 portal errors and fixes
Symptom: "Duplicate invoice number found in IFF for May 2025." Cause: invoice was already uploaded via IFF, now being re-uploaded in quarterly GSTR-1. Fix: remove that invoice from the quarterly JSON, re-upload only the un-IFF'd portion.
Symptom: "PMT-06 short payment notice." Cause: fixed-sum method underestimated liability for the quarter. Fix: pay the gap immediately via additional PMT-06 with interest at 18% from original due date. Switch to self-assessment for next quarter.
Symptom: "Buyer says ITC missing in their GSTR-2B." Cause: B2B invoice from M1 / M2 was NOT pushed via IFF — buyer waited until quarter-end. Fix: educate buyers that QRMP filers may delay ITC visibility unless IFF is used. Consider committing to IFF every M1 / M2.
Symptom: "GSTR-1 quarterly upload shows partial period." Cause: Tally filing frequency is monthly, not quarterly — the export only covers the latest month. Fix: switch Tally setting (Settings > GST > Filing Frequency = Quarterly), regenerate JSON.
Symptom: "B2C-Small total mismatches across months." Cause: Tally was monthly during April, switched to quarterly in May. Each month's B2C-Small was consolidated separately. Fix: run a manual B2C-Small consolidation across the three months in Excel, override the JSON before upload.
Real example — a Pune handicraft exporter, ₹2.4 cr AATO
Client: handicraft exporter shipping to UAE, US, Singapore. 89 invoices in the April-June quarter, mix of zero-rated exports (LUT-backed) and B2C domestic. Has been on QRMP since FY 2023-24.
- This morning's filing took 28 minutes because:
- Tally's filing frequency was correctly set to Quarterly (no surprises)
- They did NOT use IFF — most B2B was invoice-and-paid-immediately, no buyer pressure for monthly ITC
- Their CA had already done PMT-06 reconciliation during the May 25 challan filing
- The HSN summary needed a manual fix: one HSN that appeared only in April was missing from Table 12 (Tally bug fixed in v5.1; client was on v5.0)
- The 41-minute Nagpur fabricator filing was longer because:
- 312 invoices, of which 78 had been pushed via IFF in May → manual de-duplication took 9 minutes
- Two B2B invoices had wrong place-of-supply (similar to the issue we covered in our monthly GSTR-1 sprint guide)
- A first-time HSN dropdown validation rejected one manually-typed HSN code
The Reddit thread on r/IndiaTax had three QRMP filers asking about IFF de-duplication this morning. Pattern is consistent: first-time switchers miss the IFF subtraction step.
How QRMP affects the August GSTR-3B cycle
Your quarterly GSTR-1 (filed today) auto-populates GSTR-3B Tables 3.1 and 3.2 for July (filed 22 / 24 August depending on state group). Quarterly filers' GSTR-3B due date staggers: Group 1 states (15 states including Karnataka, Tamil Nadu, Maharashtra) on 22 August; Group 2 states on 24 August.
The hard-lock applies to QRMP filers from this period onward. Same as monthly filers — the only correction route is GSTR-1A within the same period, which for quarterly filers means before the quarterly GSTR-3B is submitted. Plan to file GSTR-1 by July 13, leave a one-week buffer for any GSTR-1A correction, then file GSTR-3B by Aug 22 / 24.
A code sketch for the IFF de-duplication step
If you want to automate the IFF subtraction in a script:
pseudo-code, run after Tally GSTR-1 export
import json
import pandas as pdload quarterly Tally JSON
with open('tally-q1-fy26-gstr1.json') as f:
q_data = json.load(f)load IFF logs from May (and April if used)
iff_may = pd.read_excel('iff-may-2025.xlsx')
iff_invoices = set(iff_may['invoice_number'].astype(str).tolist())filter B2B invoices not already in IFF
b2b_clean = [
inv for inv in q_data['b2b']
if inv['inum'] not in iff_invoices
]
q_data['b2b'] = b2b_cleansave cleaned JSON
with open('tally-q1-fy26-gstr1-deduped.json', 'w') as f:
json.dump(q_data, f, indent=2) print(f"Removed {len(q_data['b2b']) - len(b2b_clean)} duplicates from quarterly upload")
Three things to notice. The IFF list is the source of truth — never trust Tally to remember what was already pushed. The script is idempotent: re-running with no new IFF data produces the same JSON. The output count helps you spot-check before upload.
For the broader rhythm of GST 2.0 changes hitting QRMP filers from this quarter, see our earlier GST 2.0 software updates piece. Our AI & automation team has built end-to-end QRMP automations for SMBs, including the ChipmakerHub case where the buyer-side ITC visibility was business-critical.
FAQ
Can I switch from QRMP to monthly mid-year?
Yes, but only at the start of a quarter. The opt-in / opt-out window is the first month of any quarter (April, July, October, January). Outside that window, your filing frequency stays as-is for the current quarter.
What is IFF and is it mandatory?
IFF (Invoice Furnishing Facility) is an optional facility under QRMP that lets you upload B2B invoices in M1 and M2 of a quarter, so your buyers' GSTR-2B reflects the credit immediately. Not mandatory, but B2B-heavy QRMP filers should commit to it monthly to avoid buyer complaints.
What happens if I miss a PMT-06 payment?
Interest accrues at 18% per annum from the original PMT-06 due date until paid. The gap surfaces when GSTR-3B is filed in M3 — Table 6 of GSTR-3B will show interest payable. Better to over-pay PMT-06 (excess credits to next month) than under-pay.
Is the QRMP late fee different from monthly?
No. ₹50/day for non-nil returns (₹25 CGST + ₹25 SGST), capped at ₹5,000. ₹20/day for nil returns, capped at ₹500. Same as monthly filers.
Can I use IFF for B2C invoices?
No. IFF is B2B only — only invoices with a buyer GSTIN can be uploaded. B2C invoices wait for the quarterly GSTR-1.
What if my AATO crosses ₹5 cr mid-year?
You become ineligible for QRMP from the next quarter. The portal will auto-flip your filing frequency to monthly. You will get an email + SMS notification; if you miss it, the GSTR-3B due date catches you with a "monthly filer expected" error.
Do I file GSTR-1 nil if I had no sales in the quarter?
Yes — filing is mandatory regardless of turnover. Use "File Nil Return" on the portal, EVC OTP, done. Skipping triggers ₹500 cap at ₹20/day.
Need a QRMP filing workflow built?
We build the IFF de-duplication, PMT-06 reconciliation, and quarterly GSTR-1 generator as a single dashboard for Tally / Zoho Books / BUSY users. Includes buyer-facing ITC tracker so your B2B customers stop chasing you. Ships in 3 weeks. Suitable for sub-₹5 cr SMBs filing 100+ invoices per quarter. Email contact@softechinfra.com.
Book a QRMP Workflow AuditFor broader founder commentary on the same compliance beat, see Vivek Kumar's writing. Our team led by Hrishikesh, our CTO, has built the same kind of accounting-portal bridge for several Pune and Coimbatore SMBs.
