Can I opt for quarterly GST returns instead of monthly returns?

  • The government of India has introduced a scheme called QRMP ( Quarterly Returns with Monthly
    Payment). It allows eligible taxpayers to file their Form GSTR-1 and Form GSTR-3B returns
    on a quarterly basis while paying their tax dues on monthly basis through a challan. This
    scheme can be opted either at the time of fresh registration or even later by the registered
    person (Normal taxpayer, SEZ Developer, SEZ unit)). e.other than composition scheme
    opted taxpayers.
  • To avail of this scheme, you need to fulfill the following criterion:
    1. Aggregate turnover should be less than R 5 Cr in both current and previous(if
    applicable) financial year
    2. All the GSTR 3B returns due to date have been filed.
  • If your aggregate turnover (PAN-based) for FY 2020-21 and the current Financial year is up to 7 5
    Crore and you have filed your FORM GSTR-3B for the month of October 2021 (let’s say at
    least) by 30th November 2021, you will be assigned to the QRMP scheme, by the GST system.
  • Once the aggregate turnover crosses the prescribed limit, compulsory opt-out from the
    the scheme would take place.
  • The option to choose quarterly or monthly returns is the same for both GSTR-1 & 3B. which
    means you cannot file one return monthly and another one quarterly.
  • Where such option has been exercised once, they will continue to furnish the return as
    per the selected option for future tax periods, unless they revise the said option or their
    AATO exceeds 7 5 Crore. This means that you need not select each and every time unless
    you want to opt-out or opt-in.
  • You can opt-in or opt-out of the QRMP scheme as per the timelines mentioned in the table


  • If you have multiple GSTINs from the same PAN, the QRMP scheme opted in one number
    doesn’t make it mandatory for you to opt-in for another GSTIN.
  • In the case of the newly registered person, whose AATO is up to R 5 Crores can opt for the QRMP
    scheme based on the following conditions:
    1. The registration is granted on any date during the first month of a quarter will be able to opt for
    QRMP scheme from the beginning itself.
    For example, a person granted registration up to 31st January 2022, will be able to opt for QRMP
    Scheme from the quarter Jan-Mar, 2022 itself by 31st January 2022.