How to Change Monthly to Quarterly GST Return (QRMP)

If your turnover is up to ₹5 crore, you can switch from monthly to quarterly return filing by opting in to the QRMP scheme on the GST portal. Log in, go to Services > Returns > Opt-in for Quarterly Return, choose Quarterly for the quarter you want, and save. You have to do it inside the opt-in window for that quarter. This guide explains who can switch, when, how, and what changes after you do. It is written so that a business owner or a student can follow it step by step.

In short

What Is the QRMP Scheme?

QRMP stands for Quarterly Return with Monthly Payment. It is an optional scheme for small taxpayers with an aggregate turnover of ₹5 crore or less. Under the normal system, a regular taxpayer files GSTR-1 (sales) and GSTR-3B (summary and payment) every month. That is 24 returns a year (12 of each). Under QRMP, you file both returns once a quarter, so you file only 8 in a year. But you do not stop paying tax every month. For the first two months of each quarter, you pay through the PMT-06 challan. The tax for the third month is settled when you file the quarterly GSTR-3B.

In simple words: QRMP means fewer returns, not fewer payments.

Monthly vs. Quarterly GST Return Filing​

Due dates may change via notification. Always confirm the date shown on your GST portal.

Who Can Opt for Quarterly Filing (QRMP Scheme)?

The QRMP scheme (Quarterly Return Filing with Monthly Payment) lets eligible taxpayers file their GST returns every quarter instead of every month. Note that only the return becomes quarterly. Tax must still be paid every month using the PMT-06 challan.

You can opt for it if:

• You are a regular taxpayer who files GSTR-1 and GSTR-3B.

• Your aggregate turnover in the previous financial year is ₹5 crore or less.

• Your registration is active. You can check whether your GSTIN is active online. 

• The ₹5 crore limit is calculated on your PAN, so the turnover of all GST registrations under the same PAN is added together. However, you must choose this option separately for each GSTIN.

You cannot opt ​​for it if:

• Your aggregate turnover exceeds ₹5 crore. The portal then allows monthly filing only.

• You are a composition taxpayer. Composition taxpayers follow their own quarterly system (CMP-08 and GSTR-4) and are outside the QRMP scheme.

• You are an Input Service Distributor (ISD).

• You are a non-resident taxable person.

• Your registration is suspended or cancelled.

Conditions the portal checks:

Previous return filed: GSTR-3B for the preceding period must already be filed.

No saved GSTR-1 data: There should be no saved GSTR-1 data for the period for which you want to opt in. If the portal stops you, read the error message. It usually tells you which condition is not met.

When can you opt in?

You can choose the option during the window the portal opens before the start of each quarter, and the window is shown on the portal when you log in. Once you opt in, it continues automatically every quarter until you opt out yourself or your turnover crosses ₹5 crore.

When Can You Opt In or Opt Out? The Window

You cannot change your filing frequency on any day you like. The portal gives a window for each quarter. It opens on the 1st day of the second month of the previous quarter and closes on the last day of the first month of the quarter you are choosing for. For example, to opt in for April to June, you must choose between 1 February and 30 April.

The same window applies if you want to opt out. You can opt in or opt out for any quarter of the year, as long as you do it within that quarter’s window.

Current window: As of 19 October 2026, the window for the October to December 2026 quarter is open and closes on 31 October 2026.

Missed the window? The choice applies to the whole quarter. Once the window closes, your change will take effect from the next quarter.

How to Change from Monthly to Quarterly: Step by Step

Before you start: Make sure your last due GSTR-3B is filed and there is no saved GSTR-1 data for the period. Also check that the opt-in window for your quarter is open.

Step 1: Log in to the GST portal

Go to www.gst.gov.in and log in with your username and password.

Step 2: Open the opt-in page

Click Services > Returns > Opt-in for Quarterly Return.

Step 3: Select the financial year and search

Choose the financial year from the dropdown and click Search. The portal shows each quarter with its current filing frequency, either Monthly or Quarterly. Quarters you can change are shown in green with a Save button. Quarters you cannot change are grey. If your turnover is above ₹5 crore, the portal shows only Monthly and does not offer Quarterly.

Step 4: Choose Quarterly

Select the Quarterly option for the quarter you want.

Step 5: Save

Click Save, then click OK on the success message.

Step 6: Confirm your selection

The page reloads with your new frequency shown and the Save button disabled. You can reopen the same page anytime to check it. Want to go back to monthly? Use the same page and select Monthly for the quarter within that quarter’s window.

What Changes After You Switch

Your returns and due dates

The 22nd applies to Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Puducherry, Lakshadweep, Andaman and Nicobar Islands, and Dadra and Nagar Haveli and Daman and Diu. All other states and union territories use the 24th. The government sometimes extends these dates, so watch for notifications.

Paying tax every month (PMT-06)

Only the return becomes quarterly. You still pay tax every month. For the first two months of the quarter, you pay through the PMT-06 challan by the 25th of the next month. The tax for the third month is settled when you file the quarterly GSTR-3B. If you miss a monthly payment, interest can apply.

There are two ways to work out the monthly amount.

Fixed-sum method (35% challan)

The portal generates a pre-filled challan for you.

1. If you filed quarterly earlier: 35% of the tax you paid in cash in the previous quarter’s GSTR-3B.

2. If you filed monthly earlier (the case when you first switch): 100% of the tax you paid in cash in the last month of the previous quarter.

Example (illustrative numbers): If you paid ₹1,00,000 in cash in the last quarter, the fixed sum is ₹35,000 for each of the first two months. If you are switching from monthly filing and paid ₹30,000 in cash last month, the fixed sum is ₹30,000 for each of the first two months.

Self-assessment method

You work out the actual tax for the month from your own sales and purchases, and pay that. This suits businesses whose sales change a lot from month to month.

Invoice Furnishing Facility (IFF)

If you sell to other registered businesses, they need your invoices to claim input tax credit. Under QRMP, your quarterly GSTR-1 reaches them only after the quarter ends. The optional Invoice Furnishing Facility (IFF) lets you upload your business-to-business invoices for the first two months of the quarter, between the 1st and 13th of the next month, up to ₹50 lakh per month. Your buyers can then see these invoices and claim credit earlier.

Is Quarterly Filing Right for You?

Under QRMP you file 8 returns a year instead of 24, but you still pay tax every month. Here is how to decide:

One thing to remember: quarterly filing does not reduce your tax, and it does not remove monthly payments. It only reduces the number of returns you file. So keep reconciling your GST records every month, even if you file quarterly.  A three-month gap can also hide mistakes for longer, such as missed invoices or ITC that does not match your GSTR-2B. So keep reconciling your books every month, even if you file quarterly. Not sure which one fits? Your chartered accountant or GST practitioner can check your sales pattern and buyer mix before you decide.

How to Change Back from Quarterly to Monthly

1. Log in to the GST portal.

2. Go to Services > Returns > Opt-in for Quarterly Return.

3. Select the financial year and click Search.

4. Select Monthly for the quarter you want and click Save.

The same window rule applies. Your choice covers a whole quarter. If your turnover crosses ₹5 crore, you must file monthly from the next quarter.

Common Mistakes to Avoid

1. Missing the window. Once it closes, your change applies only from the next quarter.

2. Thinking you can stop paying monthly. Payment through PMT-06 continues.

3. Forgetting the state-wise date. GSTR-3B is due on the 22nd for some states and the 24th for others.

4. Counting turnover GSTIN-wise. The ₹5 crore limit looks at the whole PAN.

5. Ignoring buyers’ ITC. If your customers are businesses, think about the IFF.

6. Opting in with a pending return. Your last due GSTR-3B must be filed first.

A Simple Example

Meena runs a stationery shop in Maharashtra. Her turnover last year was ₹2.4 crore. She files monthly and wants to go quarterly from October 2026.

1. Her turnover is under ₹5 crore, so she is eligible.

2. She files her September GSTR-3B first, because the last due return must be filed before she can opt in.

3. She opts in on the portal before the window closes on 31 October 2026.

4. For the October to December quarter, she files GSTR-1 by 13 January 2027.

5. She files GSTR-3B by 22 January 2027. Maharashtra is in the 22nd group.

6. For October and November, she pays through PMT-06 by 25 November and 25 December. Since she was a monthly filer, the fixed-sum challan is based on the tax she paid in cash in September.

The dates follow the general rules. The government can extend due dates by notification.

What May Change Next

The GST Council’s 57th meeting made several recommendations that may affect small taxpayers. They are recommendations, not law yet.

• Late fee waiver: for taxpayers with turnover up to ₹5 crore who file a delayed return under section 39(1) within the same month. It does not extend the due date.

• A new way to correct liability and ITC in returns, proposed from the April 2027 return.

• An optional ARQP scheme (Annual Return Quarterly Payment), approved in principle, for taxpayers with turnover up to ₹5 crore who make only B2C supplies.

Read the full details in our post on the 57th GST Council meeting. 

GST Terms Explained 

Sources and Disclaimer

Sources: the GST portal’s user manual on changing the profile for the QRMP scheme (tutorial.gst.gov.in), the GST portal (www.gst.gov.in), and Rule 61A of the CGST Rules.

Disclaimer: This post is for information only. Due dates, limits and conditions can change through notifications. Please confirm the current position on the official GST portal or with a qualified professional before you act.

Need Help with GST Returns?

If you need help choosing between monthly and quarterly filing, or with return filing and reconciliation, share your requirement with Paytaxs through our GST services page, and our team will get in touch to understand your situation.