The QRMP GSTR-1 for the April-June 2025 quarter is due today, July 13. A Pune handicraft exporter we work with (₹2.4 cr AATO, 89 invoices in the quarter) ran a clean 28-minute filing this morning. A Nagpur fabricator (₹4.6 cr AATO, 312 invoices) ran 41 minutes. The QRMP filing cadence is genuinely simpler than monthly GSTR-1, but it has three traps that catch first-quarter switchers every time. This post is the compressed 30-minute flow we run, plus the IFF reconciliation guardrails that prevent buyer-side ITC blocks.
## The answer in 60 words
QRMP filers report all quarter invoices in one GSTR-1, due 13th of month after quarter-end. Critical step: reconcile what you already pushed via IFF in M1 and M2 with the quarterly GSTR-1 to avoid duplicate uploads. Tax payment via PMT-06 is monthly (25th of month following each month), based on either fixed-sum or self-assessment method. Late fee is ₹50/day, capped at ₹5,000.
## Why the QRMP cadence beats monthly for sub-5Cr sellers
The Quarterly Return Monthly Payment (QRMP) scheme [introduced by CBIC in January 2021](https://www.cbic-gst.gov.in/) lets registered taxpayers with AATO up to ₹5 crore file GSTR-1 and GSTR-3B quarterly while paying tax monthly. For a 50-invoice/month seller, this saves roughly 12 hours of compliance time per year — three GSTR-1 filings per quarter compressed into one.
But the scheme has hidden complexity. The Invoice Furnishing Facility (IFF) lets you upload B2B invoices in M1 (April) and M2 (May) of the quarter so your buyers' GSTR-2B reflects the credit immediately. If you used IFF for May, those invoices must NOT appear again in this quarterly GSTR-1. The portal de-duplicates by invoice number within the FY, but inconsistencies trigger yellow flags.
## The 30-minute QRMP sprint
## Compare: QRMP vs Monthly filing for sub-5Cr SMBs
## When NOT to opt into QRMP
QRMP looks attractive on paper but is wrong for three SMB profiles. Profile 1: B2B-heavy sellers. If your buyers are mostly registered businesses, they want monthly ITC visibility — QRMP without IFF means a 60-day wait for credit, which kills follow-up payments. Either file monthly, or commit to using IFF every M1/M2.
Profile 2: Seasonal businesses. If your turnover swings (e.g. festival-heavy retail), the fixed-sum 35%-of-last-quarter PMT-06 can be wildly off. You either over-pay and tie up cash, or under-pay and face 18% interest. Monthly filing matches cash flow better.
Profile 3: First-year businesses. No "last quarter tax" exists, so the fixed-sum method is unavailable; you must self-assess every PMT-06. The compliance saving disappears. File monthly for the first year, switch to QRMP in year 2 if turnover is stable.
## Pre-file checklist
For broader founder commentary on the same compliance beat, see Vivek Singh's writing. Our team led by Hrishikesh, our CTO, has built the same kind of accounting-portal bridge for several Pune and Coimbatore SMBs.
Jul 13
QRMP GSTR-1 due for Apr-Jun 2025
30 min
Median filing time, sub-300 invoices
₹5 cr
QRMP eligibility ceiling (AATO)
3 + 1
Months of data per filing (M1, M2, M3 + IFF reconcile)
QRMP changed in July 2025. The hard-locking of GSTR-3B Table 3 from this quarter onwards means your quarterly GSTR-1 (filed today) auto-populates the July GSTR-3B (filed 22 July or 24 July depending on state group). Wrong GSTR-1 today = wrong GSTR-3B with NO edit option this month.
## The 3 first-time switcher traps
Duplicate IFF invoices in quarterly GSTR-1
If you uploaded April invoices via IFF on May 13, those invoices should NOT be re-uploaded in today's quarterly GSTR-1. The portal de-duplicates by invoice number within the FY. Manual exporters (no Tally automation) miss this most often. Symptom: portal throws "duplicate invoice" error at upload time.
PMT-06 payment method drift between fixed-sum and self-assessment
QRMP lets you choose: pay 35% of last quarter's tax (fixed-sum, easy) or actual liability (self-assessment, accurate). If you switched method mid-quarter, the third month's PMT-06 may have under-paid — leading to interest at 18% per year on the gap when GSTR-3B is filed.
B2C-Small consolidation across the quarter
Monthly filers report B2C-Small per state-rate combo per month. Quarterly filers consolidate three months into one row per state-rate combo. Tally Prime auto-handles this if your filing frequency is set to "Quarterly" — but if you switched mid-FY, the previous month's setting may have leaked. Check before filing.
HSN summary reconciled for the full quarter
Table 12 must reflect the full quarter's HSN turnover, not just M3. If a high-value HSN appeared only in April and not May or June, the quarterly summary still includes it. Manual filers often forget this and report only the latest month.
1
Pull the IFF upload log for May (3 min)
Log in to gst.gov.in. Returns Dashboard > Select FY 2025-26, Period May. Click on IFF > View Filed > Download as Excel. This is your "already uploaded" list. The B2B invoices in this list MUST NOT appear in today's quarterly GSTR-1 JSON.
2
Generate quarterly GSTR-1 in Tally Prime (5 min)
Tally: Display More Reports > Statutory Reports > GSTR-1. Set period: 1-Apr-2025 to 30-Jun-2025. Set filing frequency: Quarterly (Settings > GST > Filing Frequency = Quarterly). Tally auto-consolidates B2C-Small across the three months. Verify the table totals before export.
3
Subtract IFF-uploaded invoices from the quarterly JSON (4 min)
Open the quarterly GSTR-1 JSON in a text editor or JSON viewer. Filter B2B invoices that have invoice_number matching the May IFF list. Remove those invoices from the JSON. (If you used Tally's "Already-IFF'd" filter, this is automatic — verify it ran). Save the trimmed JSON.
4
Upload to GSTN portal (8 min including portal latency)
Returns Dashboard > Period June > GSTR-1 > Prepare Online > Upload JSON. Wait for "Processed" status. Errors typically surface within 90 seconds. If "Processed with Error" on a B2B row, check it is not a duplicate of a May IFF entry.
5
Reconcile PMT-06 payments across the quarter (4 min)
In a separate browser tab: Returns Dashboard > PMT-06. View challans for April, May, June. Sum the tax paid. Compare against the GSTR-3B liability that will be filed on July 22 / 24. Any gap = interest at 18% pa from the original PMT-06 due date.
6
Preview, file with EVC, save ARN (4 min)
GSTR-1 Summary > Preview Draft. Cross-check Table 4, 5, 7, 12 totals against your Tally GSTR-1 quarterly report. Match: submit. EVC OTP to authorised signatory's mobile (or DSC for partnerships / companies). Save ARN to a dated folder.
7
Set calendar alerts for next quarter's PMT-06 (2 min)
Block 25 July, 25 August, 25 September on your calendar for PMT-06 payments for the July-Sep quarter. Also block 13 October for the next quarterly GSTR-1 filing. Tag your CA on each event.
| Aspect | Monthly GSTR-1 | QRMP GSTR-1 |
|---|---|---|
| Filings per year | 12 | 4 (plus optional IFF in M1 / M2) |
| Tax payment frequency | Monthly via GSTR-3B | Monthly via PMT-06 (M1, M2), then GSTR-3B in M3 |
| Buyer-side ITC visibility | Immediate (next month's GSTR-2B) | Use IFF to give buyers monthly visibility, else they wait for quarter-end |
| Best for | AATO > ₹5 cr OR want monthly cash-flow predictability | AATO < ₹5 cr, mostly B2C, low compliance bandwidth |
| Annual compliance time | ~24 hours (12 × 2 hr) | ~12 hours (4 × 30 min + 8 PMT-06 challans × 30 min) |
| Risk of buyer-ITC complaints | Low (monthly visibility built-in) | Medium (B2B buyers want IFF every month — manage expectations) |
| Late fee on missing return | ₹50/day, capped at ₹5,000 | ₹50/day, capped at ₹5,000 |
- Tally filing frequency set to "Quarterly" (Settings > GST > Filing Frequency)
- IFF upload logs for April, May downloaded as Excel
- B2B invoices already uploaded via IFF identified and excluded from quarterly JSON
- Quarterly GSTR-1 JSON exported, opened in JSON viewer, sanity-checked
- PMT-06 challans for April, May, June pulled from portal — sum reconciled against GSTR-3B liability
- HSN summary covers all three months' codes (not just M3)
- B2C-Small consolidated across the quarter per state-rate combo
- Place-of-supply verified on inter-state B2C-Large invoices
- EVC OTP mobile reachable (or DSC for partnership / company)
- Next quarter PMT-06 + GSTR-1 dates added to team calendar
# pseudo-code, run after Tally GSTR-1 export
import json
import pandas as pd
# load quarterly Tally JSON
with open('tally-q1-fy26-gstr1.json') as f:
q_data = json.load(f)
# load IFF logs from May (and April if used)
iff_may = pd.read_excel('iff-may-2025.xlsx')
iff_invoices = set(iff_may['invoice_number'].astype(str).tolist())
# filter B2B invoices not already in IFF
b2b_clean = [
inv for inv in q_data['b2b']
if inv['inum'] not in iff_invoices
]
q_data['b2b'] = b2b_clean
# save cleaned JSON
with open('tally-q1-fy26-gstr1-deduped.json', 'w') as f:
json.dump(q_data, f, indent=2)
print(f"Removed {len(q_data['b2b']) - len(b2b_clean)} duplicates from quarterly upload")
Need a QRMP filing workflow built?
We build the IFF de-duplication, PMT-06 reconciliation, and quarterly GSTR-1 generator as a single dashboard for Tally / Zoho Books / BUSY users. Includes buyer-facing ITC tracker so your B2B customers stop chasing you. Ships in 3 weeks. Cost: ₹1.2 lakh - ₹2.4 lakh. Suitable for sub-₹5 cr SMBs filing 100+ invoices per quarter. Email contact@softechinfra.com.
Book a QRMP Workflow AuditTags:
QRMPGSTR-1IFFQuarterly FilingIndian SMBGSTPMT-06
