The QRMP scheme lets eligible small taxpayers file GSTR-1 and GSTR-3B quarterly instead of monthly, while still paying tax every month through a simplified challan. The Invoice Furnishing Facility, or IFF, is an optional feature within QRMP that lets you upload B2B invoice details for the first two months of the quarter, so your buyers can see and claim input tax credit sooner instead of waiting for the quarterly GSTR-1. This guide explains eligibility, how monthly payment works, and how IFF fits into the quarterly cycle.
What Is the QRMP Scheme?
QRMP stands for Quarterly Return Monthly Payment, a GST scheme that allows eligible taxpayers to file GSTR-1 and GSTR-3B once per quarter while continuing to deposit tax every month. It reduces the number of full returns filed per year from twelve to four for GSTR-1 and GSTR-3B combined, while keeping the government's cash flow from GST roughly monthly through the interim tax payments.
Who Is Eligible for the QRMP Scheme?
Eligibility for QRMP is generally based on aggregate annual turnover in the previous financial year falling below a specified threshold. Because this turnover limit has been the subject of periodic review, confirm the current eligibility threshold on the GST portal rather than relying on a fixed figure, and note that eligibility is checked per PAN across all GSTINs registered under it, not per individual GSTIN.
What Is the Invoice Furnishing Facility (IFF)?
The Invoice Furnishing Facility (IFF) is an optional monthly upload window inside the QRMP scheme that lets you report B2B invoices for the first two months of a quarter ahead of the quarterly GSTR-1. Only B2B invoice details can go through IFF — B2C summaries, HSN summary, and document summary are still reported only in the quarterly GSTR-1 itself, not through IFF.
| Filing Mode | GSTR-1 Frequency | B2B Invoices Visible to Buyers |
|---|---|---|
| Monthly filer (not on QRMP) | Every month | Every month, with the monthly GSTR-1 |
| QRMP without using IFF | Once per quarter | Only after the quarterly GSTR-1 is filed |
| QRMP using IFF for months 1 and 2 | Once per quarter (B2B invoices also reported monthly via IFF) | Monthly for B2B invoices reported through IFF, quarterly for the rest |
How Does Monthly Tax Payment Work Under QRMP?
Even though GSTR-1 and GSTR-3B are filed quarterly under QRMP, tax still has to be deposited every month using a simplified challan. Taxpayers can generally choose between a fixed-sum method based on the previous quarter's cash tax payment, or a self-assessment method based on the current month's actual liability. The exact fixed-sum percentage and the mechanics of switching between methods have been defined by GST portal rules that can be updated, so check the current payment method options on the GST portal before choosing one for your filing.
When Is IFF Due Each Month?
IFF for a given month of the quarter is generally due around the 13th of the following month, similar to the pattern used for the quarterly GSTR-1 due date. Confirm the exact date for the specific month on the GST portal, since due dates can shift with notifications.
Does IFF Replace the Quarterly GSTR-1 Filing?
No. IFF only covers B2B invoices for the first two months of the quarter; the quarterly GSTR-1 is still required for the third month plus the B2C summary, HSN summary, and document summary for the whole quarter. IFF is a supplementary upload, not a substitute for the quarterly return.
What Are the Benefits of Using IFF?
- Buyers can see and claim input tax credit on your B2B invoices sooner, without waiting for the quarter to close.
- It spreads invoice data entry across the quarter instead of compressing it all into the quarterly filing.
- It reduces the chance of buyers chasing you for missing invoices mid-quarter.
What Are the Limitations of IFF?
- Only B2B invoices can be reported through IFF — B2C, HSN, and document summary data still wait for the quarterly return.
- IFF has a value cap per month for the invoices that can be uploaded; check the current cap on the GST portal.
- Using IFF is optional each month, so it needs to become a habit rather than a one-time setup to be useful.
How Do You Opt In or Out of the QRMP Scheme?
Opting in or out of QRMP is done on the GST portal ahead of the quarter you want it to apply to, and the window for changing your choice for an upcoming quarter is time-bound. If you do not actively change your default option before that window closes, the portal generally carries forward your previous quarter's choice, so check your QRMP status on the portal each quarter rather than assuming it stayed the same.
How Does QRMP Affect Reconciliation With Your Buyers?
A buyer purchasing from a QRMP-scheme supplier who does not use IFF will not see that supplier's B2B invoices in their GSTR-2B until the quarterly GSTR-1 is filed, which is a longer wait than the monthly rhythm most buyers are used to. If a buyer flags a missing invoice mid-quarter, it may simply be waiting for the quarterly filing rather than being an actual error — checking whether the supplier is on QRMP and whether IFF was used for that month is usually the first thing to verify before assuming an invoice was missed entirely.
Can a QRMP Taxpayer Use IFF for Only Some Invoices in a Month?
Yes, IFF is invoice-by-invoice; a QRMP taxpayer is not required to report every B2B invoice for the month through IFF. Invoices not reported through IFF in months one and two simply carry forward and appear in the quarterly GSTR-1 along with the third month's data, so partial use of IFF does not create a gap — it only shifts when a particular invoice becomes visible to the buyer.
How OneBooks GST Supports QRMP and IFF Filers
OneBooks GST prepares GSTR-1 from imported marketplace and offline sales data whether you file monthly or under QRMP, so the same reconciled sales data feeds either a monthly return or a quarterly one with IFF in between. For QRMP filers, OneBooks GST is a GST and accounting platform that lets you generate B2B invoice data for the IFF months and roll the remaining B2C, HSN, and document summary data into the quarterly GSTR-1 export, all from the same set of imported orders. Because sales are imported once through Admin > Upload Files, you are not re-entering data separately for IFF and for the quarterly filing. Use GSTR-1 automation to prepare either filing rhythm, and see OneBooks GST plans for details on what is included for QRMP-scheme accounts.
Read our guide on GSTR-1 due dates and late fees for how the quarterly due date and IFF due dates interact with late fees, and if you have a quarter with genuinely no outward supplies, see how to file a nil GSTR-1.
Frequently asked questions
What is the QRMP scheme?
QRMP stands for Quarterly Return Monthly Payment, a GST scheme letting eligible taxpayers file GSTR-1 and GSTR-3B once a quarter while still depositing tax every month through a simplified challan.
Who is eligible for the QRMP scheme?
Eligibility is generally based on aggregate annual turnover in the previous financial year falling below a specified threshold, checked per PAN across all GSTINs. Confirm the current threshold on the GST portal, since it has been reviewed periodically.
What is the Invoice Furnishing Facility (IFF)?
IFF is an optional monthly upload facility inside QRMP that lets you report B2B invoices for the first two months of a quarter, so buyers can claim input tax credit sooner instead of waiting for the quarterly GSTR-1.
Does using IFF mean I don't have to file quarterly GSTR-1?
No, IFF only covers B2B invoices for two of the three months in a quarter. The quarterly GSTR-1 is still required for the third month along with the B2C summary, HSN summary, and document summary for the whole quarter.
How is tax paid monthly under QRMP if returns are quarterly?
Tax is deposited every month through a simplified challan, generally using either a fixed-sum method based on the previous quarter's payment or a self-assessment method based on actual monthly liability. Check the GST portal for the current mechanics of each method.
Can I switch in and out of the QRMP scheme?
Yes, you can opt in or out of QRMP on the GST portal ahead of a quarter, within a time-bound window. If you do not actively change your choice, the portal typically carries forward your previous selection.
