Har mahine do return file karna chhote business ke liye bojh ban jaata hai. QRMP scheme (Quarterly Return Monthly Payment) isi ke liye bani hai: return quarter me ek baar, lekin tax har mahine pay karna hota hai. Is guide me eligibility, due dates aur payment ke dono methods simple bhasha me hain.
Quick Summary
- QRMP me GSTR-1 aur GSTR-3B quarterly file hote hain, tax monthly pay hota hai
- Eligibility: pichhle financial year ka aggregate turnover ₹5 crore tak
- Monthly tax payment PMT-06 challan se, mahine ki 25 tareekh tak
- Pehle do mahine me B2B invoices IFF se upload kar sakte hain taaki buyer ko ITC mile
- Payment ke do methods hain: Fixed Sum aur Self-Assessment
QRMP Scheme Kya Hai Aur Kaun Le Sakta Hai
QRMP scheme un registered taxpayers ke liye hai jinka pichhle financial year ka aggregate turnover ₹5 crore tak hai aur jo apni GSTR-1 aur GSTR-3B quarterly file karna chahte hain. Isme GSTR-3B me tax ki payment har mahine alag se hoti hai, lekin return quarter ke end me file hota hai.
- Turnover ₹5 crore se zyada ho jaye to scheme apne aap band ho jaati hai
- Composition dealers QRMP ke bajay apni alag quarterly process (CMP-08) follow karte hain
- Opt-in ke liye aapke pichhle returns filed hone chahiye
- Scheme portal par khud opt-in ya opt-out ki ja sakti hai
Due Dates: Return Aur Payment
| Kaam | Due date | Kya file/pay karna hai |
|---|---|---|
| Quarterly GSTR-1 | Quarter ke baad mahine ki 13 tareekh | Poore quarter ke outward supplies |
| Quarterly GSTR-3B | Quarter ke baad mahine ki 22 ya 24 tareekh | State category par depend karta hai. Haryana jaise states me 24 tareekh |
| Monthly PMT-06 (pehle 2 mahine) | Mahine ki 25 tareekh | Tax ki monthly payment |
| IFF (optional) | Mahine ki 13 tareekh | Sirf B2B invoices |
Late fee ka dhyan rakhein
Return quarterly hone ke baad bhi due date miss hone par late fee aur 18% interest lagta hai. Late fee ke rules hamari late fee guide me hain.
IFF (Invoice Furnishing Facility) Kya Hai
Quarterly return me aapke B2B buyers ko ITC tab milta hai jab aap GSTR-1 file karte hain, yaani quarter ke end me. Isse buyer ko pehle do mahine ka ITC late milta hai. IFF ek optional facility hai jisse aap pehle aur doosre mahine me B2B invoices upload kar sakte hain (ek seemit value tak), taaki buyer ko ITC time par mile. Current IFF limit portal par check kar lein.
- IFF me sirf B2B invoices aur credit/debit notes aate hain
- B2C invoices IFF me nahi dale jaate, wo quarterly GSTR-1 me aate hain
- Jo invoices IFF me daal diye, unhe GSTR-1 me dobara nahi daalna hai
Monthly Tax Payment Ke Do Methods
| Method | Kaise kaam karta hai | Kiske liye theek |
|---|---|---|
| Fixed Sum Method | Pichhle quarter ki GSTR-3B me pay hui cash liability ka 35% bina calculation ke PMT-06 se bharte hain | Jinka sales stable hai aur calculation ka jhanjhat nahi chahiye |
| Self-Assessment Method | Us mahine ki actual sales aur ITC ke hisaab se tax calculate karke bharte hain | Jinke sales me ups and downs hote hain |
Quarter ke end me GSTR-3B me poore quarter ki liability dikhayi jaati hai aur monthly paid amount adjust ho jaata hai. Agar monthly payment kam rahi, to balance 3B ke saath pay karna hota hai.
QRMP Lene Ke Fayde Aur Nuksaan
- Fayda: Saal me 24 ke bajay sirf 8 returns, compliance ka time aur accountant ka cost kam
- Fayda: Chhote business ke liye cash flow manage karna aasan
- Nuksaan: Buyer ko ITC late milta hai, agar IFF use nahi karein
- Nuksaan: Monthly PMT-06 bhoolne par interest lag sakta hai
- Nuksaan: Turnover badhne par scheme se bahar hona padta hai
Agar aapke zyada buyers registered businesses hain aur wo ITC par depend karte hain, to monthly filing ya IFF ka use karna behtar ho sakta hai.
QRMP chunna ya monthly filing par rehna, dono ke apne fayde hain. Aapke business ke hisaab se sahi option chunne me hamari GST Return Filing service madad karti hai. Seedhe baat karne ke liye free consultation book karein.
Frequently Asked Questions
QRMP me kya GST return quarterly hi bharna hai?
Haan, GSTR-1 aur GSTR-3B quarterly hote hain, lekin tax ki payment har mahine PMT-06 se karni hoti hai.
QRMP ki turnover limit kya hai?
Pichhle financial year ka aggregate turnover ₹5 crore tak. Usse zyada hone par monthly filing karni padegi.
Kya QRMP ke baad bhi ITC milta hai?
Haan, lekin buyer ko ITC tab milta hai jab aapki invoice uski 2B me aaye. Isliye B2B invoices IFF se pehle upload karna helpful hota hai.
Kya QRMP chhod kar monthly filing par wapas ja sakte hain?
Haan, portal par opt-out ka option hai. Opt-out ya opt-in ka timing portal ke rules ke hisaab se hota hai.
Ye jaankari 30 September 2026 tak ki GST law aur notifications par based hai. GST rules, due dates aur rates badalte rehte hain, isliye koi bhi decision lene se pehle latest notification check karein ya humse consult karein.