QRMP scheme opt in last date: Rule 61A windows and buyer credit guide

Small taxpayers and accounting teams often struggle with the timing of return filing selections on the GST common portal. When businesses fail to track the quarterly opt-in cutoff, they find themselves locked into monthly compliance overhead or unintentionally stuck in quarterly filing. Understanding the statutory window under Central Goods and Services Tax Rules prevents sudden interest liabilities and commercial friction with corporate customers demanding monthly credit visibility.

Statutory opt-in and opt-out windows under Rule 61A

The legal mechanism for choosing quarterly returns is governed by Rule 61A of the CGST Rules (inserted vide Notification No. 82/2020-Central Tax). Under sub-rule (1), every registered person intending to furnish returns on a quarterly basis under the proviso to Section 39(1) of the CGST Act must indicate their preference electronically on the GST common portal.

The opt-in and opt-out window is open from the 1st day of the second month of the preceding quarter until the last day of the first month of the quarter for which the option is exercised:

Once you select an option on the portal, Rule 61A provides that your preference continues for future tax periods automatically. You do not need to reapply every quarter unless you choose to opt out or become statutorily ineligible.

Eligibility and the 5 crore turnover limit

Eligibility for the QRMP scheme rests on two statutory tests under GSTN GSTR-1 guidelines and Rule 61A:

• Preceding financial year aggregate turnover: Your aggregate turnover under Section 2(6) of the CGST Act across all GSTINs registered under the same PAN must be up to Rs 5 crore in the preceding financial year.
• Current financial year threshold: Under Rule 61A(2), if your aggregate turnover exceeds Rs 5 crore during the current financial year, you become ineligible for quarterly returns. You must opt for monthly filing electronically from the first month of the quarter succeeding the quarter in which turnover crosses Rs 5 crore.

For example, if your cumulative turnover crosses Rs 5 crore on 18 November (during Quarter 3), you continue as a quarterly filer for Quarter 3, but you must switch to monthly return filing starting from Quarter 4 (January onwards).

Portal navigation to opt in or opt out

To update your return frequency, log in to the GST common portal and follow the official path documented in the GSTN user manual:

1. Navigate to Services > Returns > Opt-in for Quarterly Return.
2. Select the Financial Year and click Search.
3. The portal displays all four quarters with your current filing frequency.
4. Select Quarterly or Monthly for the open quarter.
5. Click Save and confirm the declaration prompt.

Impact on buyer GSTR-2B credit timing

Your return frequency decision directly dictates when your business recipients can claim input tax credit. Regular monthly filers furnish Form GSTR-1 by the 11th of every month, allowing invoices to reflect in recipient GSTR-2B statements generated on the 14th under Rule 60(7).

When a supplier chooses the QRMP scheme, outward supplies can be reported through two distinct channels:

1. Invoice Furnishing Facility (IFF): Under Rule 59(2) of the CGST Rules and GSTN IFF guidelines, QRMP taxpayers can furnish outward B2B supplies for the first two months of a quarter (M1 and M2) up to Rs 50 lakh per month. The IFF window is open strictly from the 1st day of the next month to the 13th day of that month.
2. Quarterly Form GSTR-1: Filed by the 13th day of the month following the quarter. Supplies already furnished in IFF are not reported again in quarterly GSTR-1.

If a QRMP supplier misses the 13th cutoff for month one or month two, the IFF locks for that month. The supplier cannot upload those invoices until the quarterly Form GSTR-1 is filed at quarter end. As a result, the buyer cannot see the credit in their monthly GSTR-2B and must wait up to two additional months to claim ITC in their own Form GSTR-3B.

Worked example: supplier QRMP compliance and buyer cash flow

To understand the commercial impact, consider M/s Metro Engineering, a manufacturing firm in Maharashtra that purchases industrial machinery parts from two vendors: Vendor A (a monthly filer) and Vendor B (a QRMP filer). Both vendors supply goods on 12 October with invoice values of Rs 5,00,000 plus 18 percent IGST (Rs 90,000 tax each).

Reconciliation outcome for Metro Engineering:

• When Vendor B files IFF on time (by 13 November): The Rs 90,000 tax invoice reflects in Metro Engineering's monthly GSTR-2B on 14 November and is claimed in their October GSTR-3B filed on 20 November.
• When Vendor B misses the IFF deadline: The Rs 90,000 credit does not appear in the November GSTR-2B statement. Metro Engineering cannot claim the Rs 90,000 in October. Claiming it without GSTR-2B backing risks an automated mismatch intimation under Form GST DRC-01C. Metro Engineering must fund an extra Rs 90,000 in cash tax until 14 January, when Vendor B's quarterly GSTR-1 finally generates credit in their December GSTR-2B.

Comparing compliance duties: monthly filing versus QRMP scheme

Before opting into or out of the QRMP scheme, businesses should compare the routine compliance responsibilities:

For more details on return due dates across state categories, review our detailed guide on GSTR-3B due date for October 2026.

Common compliance mistakes when opting into QRMP

• Missing the first-month deadline: Rule 61A provides no relaxation once the last day of month one passes. Attempting to opt in on 1 November for Quarter 3 is rejected by the portal, forcing you to remain on monthly filing for that quarter.
• Assuming no tax payments in month one and month two: QRMP is a quarterly return scheme, not a quarterly tax payment scheme. Under Rule 61(3), taxpayers must deposit tax using Form GST PMT-06 by the 25th of the succeeding month for the first two months. Failing to deposit tax attracts mandatory interest under Section 50.
• Ignoring buyer pressure for IFF filing: Large enterprise buyers run strict monthly reconciliation routines. QRMP suppliers who skip monthly IFF uploads force their corporate clients to defer ITC, leading to commercial disputes and withheld vendor payments.
• Exceeding Rs 5 crore turnover without switching: When turnover crosses Rs 5 crore, the taxpayer must proactively opt out and transition to monthly returns starting from the next quarter.

Frequently asked questions

Last checked: 26 October 2026. Sources: CBIC CGST Rule 61A, GSTN GSTR-3B User Manual, GSTN IFF FAQs, GSTN GSTR-1 User Guide.