Quarterly GST Return (QRMP Scheme)

The Quarterly Return Monthly Payment (QRMP) scheme is a simplification measure designed to reduce the compliance burden for small and medium enterprises. Under this scheme, taxpayers only need to file their detailed returns (GSTR-1 and GSTR-3B) once every three months, while continuing to pay their tax liability monthly via a simple challan. It offers the Invoice Furnishing Facility (IFF), which allows businesses to upload B2B invoices monthly so their large-scale buyers can claim timely credit, even though the return itself is quarterly.