The Central Government introduced the 2026 QRMP initiative for GST-registered entities. QRMP stands for Quarterly Return Filing & Monthly Payment of Taxes. Starting January 1st, taxpayers only need to submit 4 GSTR-3B filings instead of the usual 12. According to Department of Revenue (DoR) data, this policy affects roughly 9.4 million taxpayers, representing approximately 92% of the entire Goods and Services Tax (GST) taxpayer base.
2026 QRMP Program for GST Filers
The QRMP program was designed to simplify the tax filing process for those paying Goods and Services Tax (GST). Officially active since January 1, 2021, this system supports roughly 9.4 million taxpayers—accounting for 92% of the GST tax base—who maintain an annual aggregate turnover (AATO) not exceeding Rs. 5 crore.
Filing Requirements for the 2026 QRMP Program
By adopting the QRMP system, smaller businesses only need to submit 8 returns annually. This consists of 4 GSTR-3B filings and 4 GSTR-1 filings, a significant reduction from the previous requirement of 16 annual returns. This change lowers the administrative burden and reduces professional accounting costs, as taxpayers now file half the amount of paperwork compared to the standard requirement.
Official Portal for Quarterly Returns and Monthly Tax Payments
Taxpayers can access the QRMP program through the official GST website at https://www.gst.gov.in/, which allows users to opt in or out based on their business needs. The system also introduces Input Tax Credit (ITC) eligibility linked specifically to reported invoices, helping to minimize fraudulent invoice activities.
Key Benefits of the 2026 QRMP Program
A major feature of the QRMP program is the Invoice Furnishing Facility (IFF). This tool helps small and medium enterprises by allowing them to upload specific invoices during the first two months of a quarter, ensuring that recipients can claim their credits promptly even if the main return is filed quarterly.
Businesses are not required to upload every single monthly invoice. Only invoices specifically requested by recipients need to be filed via the IFF, while the remaining documents can be included in the standard quarterly GSTR-1 submission.
Built upon the existing tax framework, the QRMP program offers greater operational flexibility for small businesses. It was officially endorsed by the GST Council during their 42nd