QRMP GST Scheme in 2025: Benefits, Eligibility & Key Updates

The Quarterly Return Monthly Payment (QRMP) scheme under GST is designed to ease compliance for small taxpayers by allowing quarterly return filings with monthly tax payments. However, in 2025, the GST authorities have introduced stricter penalties for late fees to ensure timely compliance.

What is the QRMP Scheme?

• Quarterly Filing (GSTR-1 & GSTR-3B) – File returns every 3 months instead of monthly.
• Monthly Tax Payments (PMT-06) – Pay taxes by the 25th of the next month.
• Optional Invoice Furnishing Facility (IFF) – Report B2B invoices monthly for smoother ITC claims.

Eligibility for QRMP Scheme (2025)

• Taxpayers with an aggregate turnover of up to ₹5 crore in the previous financial year.
• Must be a regular taxpayer (not under the composition scheme).

Benefits of QRMP in 2025

• Reduced Compliance Burden – Fewer return filings.
• Better Cash Flow Management – Monthly payments prevent large quarterly outflows.
• Flexibility – Option to report B2B invoices monthly via IFF.

New Late Fee Penalties in 2025

The government has revised late fees for delayed filings under the QRMP scheme to encourage timely compliance:

1. Late Fees for GSTR-1 (Quarterly Return)

• ₹50 per day (₹25 CGST + ₹25 SGST) for Nil returns.
• ₹100 per day (₹50 CGST + ₹50 SGST) for taxable returns.
• Maximum late fee capped at ₹5,000 per return (₹2,500 per head).

2. Late Fees for GSTR-3B (Quarterly Return)

• ₹50 per day (₹25 CGST + ₹25 SGST) for Nil returns.
• ₹100 per day (₹50 CGST + ₹50 SGST) for taxable returns.
• Maximum late fee capped at ₹5,000 per return (₹2,500 per head).

3. Penalty for Late Monthly Tax Payments 

• Interest @18% p.a. on delayed tax payments.
• No late fee, but interest applies from the due date (25th of the next month).

Key Due Dates for QRMP Filers (2025)

Who Should Avoid QRMP?

2. 2. • Exporters needing quick refunds (monthly filing is better).
      • Businesses with high ITC claimsrequiring monthly reconciliation.

Final Thoughts

The QRMP scheme remains beneficial for small taxpayers, but 2025 brings stricter penalties for late filings. To avoid unnecessary fees, ensure timely payments and returns.