What Is a Quarterly GST Return?
Smaller businesses in India file fewer GST returns than larger ones, but they do not pay less often.
A quarterly GST return is the set of filings a taxpayer submits once every three months under the Quarterly Return Monthly Payment (QRMP) scheme, open to businesses with aggregate turnover up to Rs 5 crore who opt in. GSTR-1 goes in by the 13th of the month after the quarter and GSTR-3B by the 22nd or 24th, depending on the state.
The name misleads people. Returns turn quarterly; the money does not.
What a QRMP Quarter Actually Looks Like
Five deadlines, not two. That is what owners underestimate when they switch from monthly GST return filing.
| Due | What is due | Applies to |
|---|---|---|
| 25th | PMT-06 challan for month one | Every QRMP filer |
| 25th | PMT-06 challan for month two | Every QRMP filer |
| 13th | IFF upload of B2B invoices | Optional, months one and two |
| 13th | GSTR-1 for the whole quarter | Every QRMP filer |
| 22nd or 24th | GSTR-3B with the balance tax | Every QRMP filer |
The 22nd applies to Category X states like Tamil Nadu and Gujarat. The rest file by the 24th.
That optional IFF line deserves attention:
- Skip it and your B2B buyers see nothing in their input tax credit statement for two months
- Their working capital sits blocked until you file the quarterly GSTR-1
- Large buyers often make monthly IFF uploads a purchase-order condition
Fixed Sum or Self-Assessment: Two Ways to Pay PMT-06
For months one and two you choose how the challan is worked out, and the choice decides whether you overpay.
| Aspect | Fixed Sum | Self-Assessment |
|---|---|---|
| How it works | Portal pre-fills the challan | You compute the actual liability |
| Amount | 35% of last quarter’s cash tax | Output tax minus available ITC |
| Effort | None, one click | Requires monthly workings |
| Suits | Steady, predictable sales | Seasonal or falling sales |
If you filed monthly last quarter, the pre-fill is instead 100% of the cash tax paid in that final month.
At Petpooja the QRMP mistake we run into most often is a business on Fixed Sum through a slow quarter, parking cash the government was never owed. A festive spike creates the reverse problem.
Quarterly GST Return Example
Take an illustrative electricals distributor in Thiruvanmiyur, Chennai, closing the July to September 2026 quarter. It opted into QRMP and pays by the Fixed Sum method, and Tamil Nadu is a Category X state.
| Date | What happens | Amount (Rs) |
|---|---|---|
| 25 Aug | PMT-06 for July, pre-filled challan | 39,200 |
| 25 Sep | PMT-06 for August | 39,200 |
| 13 Oct | GSTR-1 filed for the full quarter | Sales 43,60,000 |
| 22 Oct | GSTR-3B filed, ITC set off | Output 7,84,800, ITC 6,91,100 |
| 22 Oct | Balance tax paid in cash | 15,300 |
Note: this is an invented example for illustration only. The business and every figure in it are made up, and they are used purely to show how a QRMP quarter settles.
Output tax on the quarter’s Rs 43,60,000 of sales at 18% came to Rs 7,84,800, and after ITC the net was Rs 93,700. Two challans had already covered Rs 78,400, so only Rs 15,300 moved in October.
Why a Quarterly Filer Still Watches Every Month
Two rule changes from July 2025 made casual quarter-end filing riskier. The liability auto-populated into GSTR-3B from your GSTR-1 and IFF is now hard-locked, so a wrong figure cannot be typed over at filing time. Corrections must go through GSTR-1A first, and returns can no longer be filed more than three years after their due date.
The everyday costs are unchanged. Late payment attracts 18% a year in interest under Section 50 of the CGST Act, and a GST interest calculator shows what a slipped PMT-06 costs.
Everything settles on the GST portal, where recent GST updates land first.
Close the Quarter With the Best GST Software
A quarterly filer’s real problem is three months of invoices that must agree with one return. Rebuilding that in October is where errors get in.
For retail businesses, Petpooja Invoice applies accurate and automatic GST calculations on every invoice, generates e-invoices and e-way bills, and gives you real-time visibility into GST liability covering tax payable, input tax credit and cash ledger balance. For restaurants, Petpooja POSS holds the same billing record at the counter.
Neither files the return for you; your CA still does that. The best GST software just makes sure the quarter’s numbers are already right. Keep a GST return filing checklist beside you and watch the 13th pass without a scramble.
Frequently Asked Questions
Any registered taxpayer with aggregate turnover up to Rs 5 crore in the preceding financial year can opt into QRMP. The choice is yours, not automatic, and it is made per GSTIN.
No, and this catches people out. Tax is still deposited every month through a PMT-06 challan by the 25th for months one and two, with only the balance settled when the quarterly GSTR-3B is filed.
IFF is an optional monthly upload of B2B invoices for the first two months of a quarter, capped at Rs 50 lakh a month and due by the 13th. GSTR-1 is the full quarterly return covering every sale, and it is compulsory.
Yes. Rule 61A gives you a window from the first day of the second month of the previous quarter to the last day of the first month of the new one. For July to September, that is 1 May to 31 July.
It depends on your principal place of business. Category X states such as Tamil Nadu, Gujarat, Maharashtra and Karnataka file by the 22nd. The rest file by the 24th.
