A frequent compliance trap under the QRMP scheme stems from confusion between monthly advisory views and the final quarterly return. Many small businesses assume that because they file returns quarterly, no GSTR-2B exists until the quarter ends. Others mistakenly treat intermediate monthly GSTR-2B views as final tax credits and omit proper quarterly reconciliation before filing Form GSTR-3B.
The GST portal operates dual timelines for quarterly filers. To claim input tax credit smoothly without attracting intimation notices under Form GST DRC-01C, taxpayers must track the exact cutoff windows established by the Central Goods and Services Tax Rules.
Statutory architecture of quarterly GSTR-2B under Rule 60(7)
The legal foundation of Form GSTR-2B is codified in Rule 60(7) of the CGST Rules. This sub-rule was introduced to make Form GSTR-2B the official auto-generated input tax credit statement across both monthly and quarterly filing frequencies.
Under Rule 60(7), the system auto-drafts Form GSTR-2B using outward supplies reported by suppliers in Form GSTR-1, the Invoice Furnishing Facility (IFF), and Form GSTR-1A. For taxpayers filing quarterly returns under the proviso to Section 39(1) of the CGST Act, the generation mechanism incorporates specific statutory rules:
- The quarterly generation date: Rule 60(7) provides that quarterly Form GSTR-2B shall be made available to the registered person on the 14th day of the month succeeding the quarter.
- Consolidation of three monthly cycles: The quarterly statement consolidates documents filed by monthly suppliers across all three months of the quarter, as well as documents filed by quarterly suppliers using the IFF in month one (M1) and month two (M2), plus the supplier quarterly Form GSTR-1 in month three (M3).
- Cutoff date compliance: The statement captures all invoices and credit notes furnished by suppliers between the cutoff date of the preceding period and the respective filing due dates of the current period.
Notification 82/2020-Central Tax: The formal procedures governing the QRMP scheme and the corresponding amendments to Rule 59 and Rule 60 were notified vide CBIC Notification No. 82/2020-Central Tax dated 10 November 2020. This notification substituted Rule 59 and Rule 60 to build the statutory bridge between the Invoice Furnishing Facility and the generation of quarterly Form GSTR-2B.
How monthly IFF and monthly GSTR-2B interact in the QRMP scheme
Under Rule 59(2) of the CGST Rules, a supplier opted into the QRMP scheme is permitted, at their option, to furnish details of outward B2B supplies using the Invoice Furnishing Facility (IFF) for the first month (M1) and second month (M2) of a quarter. The statutory limit is up to a cumulative value of ₹50 lakh in each month.
According to the proviso to Rule 59(2), the IFF window opens on the 1st day of the succeeding month and closes firmly on the 13th day of that month. If a supplier fails to file IFF by the 13th, the facility locks for that month, and the records must be deferred to the quarterly Form GSTR-1.
This cutoff timeline dictates how the recipient sees the credit on the GST portal:
- Supplier files IFF by the 13th: The invoices flow into the recipient GSTR-2B generated on the 14th of that month.
- Supplier misses the 13th cutoff: The supplier cannot upload those records until the quarter ends. The credit will not appear in the recipient intermediate view and will only reflect in the quarterly GSTR-2B if filed in quarterly GSTR-1 by the 13th of the month following the quarter.
- Monthly GSTR-2B for QRMP recipients: As explained in the GSTN GSTR-2B User Manual, a QRMP taxpayer can view an auto-drafted monthly GSTR-2B on the 14th of M2 and M3. This intermediate view reflects inward invoices filed by monthly suppliers and IFF records. It serves as an advisory calculation to help the taxpayer compute their monthly tax payment under Form GST PMT-06 using the self-assessment method.
- Quarterly GSTR-2B is the binding statement: The intermediate monthly views do not auto-populate Form GSTR-3B. Instead, when the quarter concludes, the GST portal generates the consolidated quarterly Form GSTR-2B on the 14th. This consolidated statement auto-populates Table 4 of quarterly Form GSTR-3B.
Full calendar timeline for a quarter: worked example
To visualize the operational sequence, consider a taxpayer registered under the QRMP scheme for Quarter 3 (October to December tax periods). The business purchases goods and services from both monthly filers and quarterly suppliers.
| Date | Tax Period | Compliance Event | Statutory Source |
|---|---|---|---|
| 11 November | October (M1) | Monthly suppliers file Form GSTR-1 | Rule 59(1), CGST Rules |
| 13 November | October (M1) | Quarterly suppliers file optional IFF (M1) | Rule 59(2) proviso |
| 14 November | October (M1) | GST portal generates monthly GSTR-2B (view-only advisory) | Rule 60(7), CGST Rules |
| 25 November | October (M1) | QRMP taxpayer deposits tax using Form GST PMT-06 | Rule 61(3), CGST Rules |
| 11 December | November (M2) | Monthly suppliers file Form GSTR-1 | Rule 59(1), CGST Rules |
| 13 December | November (M2) | Quarterly suppliers file optional IFF (M2) | Rule 59(2) proviso |
| 14 December | November (M2) | GST portal generates monthly GSTR-2B (view-only advisory) | Rule 60(7), CGST Rules |
| 25 December | November (M2) | QRMP taxpayer deposits tax using Form GST PMT-06 | Rule 61(3), CGST Rules |
| 11 January | December (M3) | Monthly suppliers file Form GSTR-1 | Rule 59(1), CGST Rules |
| 13 January | Q3 (Oct to Dec) | Quarterly suppliers file quarterly Form GSTR-1 | Rule 59(1) proviso |
| 14 January | Q3 (Oct to Dec) | GST portal auto-generates consolidated quarterly GSTR-2B | Rule 60(7), CGST Rules |
| 22 or 24 January | Q3 (Oct to Dec) | QRMP taxpayer files quarterly Form GSTR-3B (staggered by state) | Rule 61(1)(ii) table |
For more details on the standard monthly timeline and statutory dates, review our detailed guide on GSTR-2B due date and generation date timeline.
Worked example: reconciling quarterly ITC with rupee figures
Consider M/s Apex Fabricators, a partnership firm in Gujarat opted into the QRMP scheme. In Quarter 3 (October to December), Apex Fabricators has total inward purchases of ₹12,00,000 involving ₹2,16,000 of input tax credit recorded in their purchase register.
The breakdown of inward invoices across the quarter reveals how supplier compliance impacts quarterly GSTR-2B generation on 14 January:
| Supplier Name | Invoice No. | Invoice Date | Taxable (₹) | IGST (₹) | Supplier Filing Action | Status in Quarterly 2B on 14 Jan |
|---|---|---|---|---|---|---|
| Alpha Steels | INV-1041 | 18 Oct | ₹4,00,000 | ₹72,000 | Monthly filer filed GSTR-1 on 10 Nov | Available (Matched) |
| Beta Alloys | INV-088 | 24 Oct | ₹2,00,000 | ₹36,000 | QRMP filer filed IFF on 12 Nov | Available (Matched) |
| Gamma Tools | INV-512 | 15 Nov | ₹3,00,000 | ₹54,000 | QRMP filer missed 13 Dec IFF, filed Q3 GSTR-1 on 12 Jan | Available (Matched) |
| Delta Motors | INV-904 | 20 Dec | ₹1,50,000 | ₹27,000 | Monthly filer delayed GSTR-1, filed on 16 Jan | Missing (Deferred to Jan 2B) |
| Sigma Paints | INV-330 | 28 Dec | ₹1,50,000 | ₹27,000 | Monthly filer filed GSTR-1 on 11 Jan | Available (Matched) |
Reconciliation results for Apex Fabricators on 14 January:
- Total purchase register credit: ₹2,16,000.
- Credit available in quarterly GSTR-2B generated on 14 January: ₹1,89,000 (Alpha Steels + Beta Alloys + Gamma Tools + Sigma Paints).
- Credit missing on 14 January: ₹27,000 (Delta Motors filed late on 16 January, after the 11 January cutoff).
- Action in quarterly GSTR-3B: Apex Fabricators must claim exactly ₹1,89,000 in Table 4(A)(5). Claiming the full ₹2,16,000 would create a ₹27,000 excess claim against GSTR-2B, triggering automated scrutiny under Rule 88D and Form GST DRC-01C. The ₹27,000 credit will automatically flow into the January GSTR-2B generated on 14 February.
For an in-depth review of how supplier IFF choices affect your cash flow, read our companion analysis on Invoice Furnishing Facility under QRMP and GSTR-2B.
Contrasting quarterly GSTR-2B matching against regular monthly filers
Reconciliation under the QRMP scheme differs from regular monthly reconciliation across several structural dimensions:
| Feature | Regular Monthly Filer | QRMP Quarterly Filer |
|---|---|---|
| GSTR-2B frequency | Monthly static statement on the 14th | Consolidated quarterly statement on the 14th post quarter, with monthly advisory views |
| GSTR-3B filing due date | 20th of succeeding month | 22nd or 24th of month following quarter (staggered by state) |
| Reconciliation turnaround | 6 days (14th to 20th) | 8 to 10 days (14th to 22nd or 24th) |
| Monthly tax payment | Discharged fully via monthly GSTR-3B | Deposited via Form GST PMT-06 by 25th in M1 and M2 using fixed sum or self-assessment |
| Data volume | 1 month of purchase records | 3 months of consolidated purchase records |
Common compliance mistakes under QRMP quarterly GSTR-2B
- Treating monthly GSTR-2B as final credit: In month one and month two, the monthly GSTR-2B is only an advisory view. Do not attempt to file a return or claim credit in an intermediate form. Use the advisory statement solely to calculate your cash liability under PMT-06.
- Ignoring the 13th IFF cutoff for quarterly suppliers: If your quarterly vendor files their IFF on the 14th, the portal rejects the upload because the facility closed on the 13th. That invoice will not appear in intermediate GSTR-2B and cannot be claimed until the entire quarter is finalized in GSTR-1.
- Over-claiming ITC in quarterly GSTR-3B: Claiming purchase register invoices that were uploaded after the 11th (for monthly filers) or 13th (for quarterly filers) creates an immediate variance between GSTR-3B Table 4 and quarterly GSTR-2B, leading to Form GST DRC-01C notices.
- Failing to take IMS actions before quarterly generation: Under the Invoice Management System, actions taken on invoices filed in GSTR-1/IFF up to the 14th feed directly into quarterly GSTR-2B. Invoices with no action are deemed accepted under GST portal rules.
Related guides
- How to download GSTR-2B from the GST portal in Excel or JSON
- GSTR-2B JSON to Excel conversion guide
- GSTR-2B not generated or not showing: what to check and what to do
- GSTR-2B matching for oil, gas, and non-GST supplies: compliance guide
Frequently asked questions
When is quarterly GSTR-2B generated for a QRMP taxpayer?
Under Rule 60(7) of the CGST Rules, quarterly GSTR-2B is auto-generated on the 14th day of the month following the end of the quarter. For example, for the quarter ending 31 December, quarterly GSTR-2B is generated on 14 January.
Do QRMP filers get monthly GSTR-2B statements in month one and month two?
Yes, QRMP taxpayers can view an auto-drafted monthly GSTR-2B on the 14th of month two and month three. However, these monthly statements serve as view-only advisory sheets for cash tax planning under Form GST PMT-06, while the formal quarterly statement on the 14th after the quarter auto-populates quarterly Form GSTR-3B.
What is the cutoff date for suppliers to upload invoices to reflect in quarterly GSTR-2B?
Monthly filers must file Form GSTR-1 by the 11th of each succeeding month. Quarterly suppliers must file their IFF by the 13th for month one and month two, and their quarterly Form GSTR-1 by the 13th of the month following the quarter. Invoices filed within these cutoff windows flow into the quarterly GSTR-2B generated on the 14th.
Can a QRMP taxpayer claim ITC based on month one and month two statements?
No separate monthly GSTR-3B return is filed in month one and month two of the QRMP scheme. All cumulative ITC for the quarter is claimed in the quarterly Form GSTR-3B filed by the 22nd or 24th of the month following the quarter, based on the consolidated quarterly GSTR-2B.
Reconcile your quarterly GSTR-2B in seconds
Quarterly reconciliation involves three months of invoices and complex supplier cutoff dates. Match your purchase register against quarterly GSTR-2B directly in your browser. Your GSTR-2B and purchase register files are read in your browser and never uploaded to any server.
Related guides: GSTR-2B due date and generation date: monthly timeline, Invoice Furnishing Facility (IFF) under QRMP and GSTR-2B, and browse all GST guides.
Last checked: 18 October 2026. Sources: CBIC CGST Rule 60, CBIC Notification 82/2020-Central Tax, GSTN GSTR-2B User Manual, GSTN QRMP User Guide.