QRMP Scheme Decoded: Quarterly GSTR-3B on the 22nd or 24th and Monthly Challans In Between
QRMP taxpayers file GSTR-3B on the 22nd or 24th each quarter but pay tax monthly. With the May IFF closing 13 June 2026 and advance tax due 15 June, here is the deadline watchlist.
The Indian indirect-tax calendar does not pause for the weekend. For the businesses registered under the Quarterly Return Monthly Payment (QRMP) scheme, the rhythm of compliance is deliberately split: returns are filed once a quarter, but tax is paid every single month. With the optional Invoice Furnishing Facility (IFF) for May 2026 closing on 13 June 2026 and the first advance-tax instalment of FY 2026-27 falling due on 15 June 2026, the 72 hours after tomorrow carry two hard deadlines that no taxpayer with a turnover under Rs 5 crore should miss.
This watchlist breaks down exactly what falls due from Friday, 12 June 2026 onwards: who the 22nd-versus-24th GSTR-3B split applies to, how the monthly PMT-06 challan keeps your input-tax-credit chain unbroken between quarterly filings, and which income-tax dates sit alongside the GST calendar. Every date below is drawn from the statutory GST and income-tax framework. Always confirm against your own GSTIN dashboard before acting.
Statutory Deadlines
QRMP is open to any registered person whose PAN-based aggregate turnover was up to Rs 5 crore in both the current and the preceding financial year. Such taxpayers file GSTR-1 and GSTR-3B quarterly while discharging tax monthly through a challan. The scheme covers roughly the smallest 80% of the GST taxpayer base by count, so the deadlines below touch a very large share of Indian micro and small enterprises. Here is what is imminent from 12 June 2026:
| Date (2026) | Action | Form | Applies to |
|---|---|---|---|
| 13 June (Sat) | Upload May B2B invoices | IFF | QRMP taxpayers (optional) |
| 15 June (Mon) | First advance-tax instalment | Challan 280 | All non-presumptive taxpayers |
| 15 June (Mon) | PF and ESI deposit for May | ECR / ESI challan | All employers |
| 20 June (Sat) | Monthly GSTR-3B for May | GSTR-3B | Turnover above Rs 5 crore (non-QRMP) |
| 25 June (Thu) | Monthly tax payment for May | PMT-06 | QRMP taxpayers |
The IFF window for May 2026 closes on 13 June 2026. The facility lets QRMP taxpayers upload business-to-business invoices for the first two months of a quarter so their buyers can claim input tax credit without waiting for the quarterly GSTR-1. IFF is optional and is capped at Rs 50 lakh of invoice value per month; invoices not uploaded via IFF simply roll into the quarterly GSTR-1 filed after 30 June 2026.
The PMT-06 challan is the heart of QRMP. Tax for the first two months of every quarter (April and May, in the current April-June quarter) must be deposited through Form GST PMT-06 by the 25th of the following month, which makes 25 June 2026 the next monthly payment date. Taxpayers may use either the fixed-sum method (35% of the previous quarter's cash tax) or the self-assessment method that nets off available input tax credit. Delayed payment attracts interest at 18% per annum under Section 50 of the CGST Act 2017, as codified at indiacode.nic.in.
On the income-tax side, Section 211 of the Income-tax Act 1961 requires non-presumptive taxpayers to pay 15% of their estimated annual tax liability by 15 June. This is the first of four advance-tax instalments for FY 2026-27, and a shortfall draws interest at 1% per month under Section 234C. The official schedule and challan are published at incometax.gov.in. If you are unsure how to size the instalment, our advance-tax glossary entry explains the four-instalment ladder, and the TDS glossary entry covers credits you can net off first.
| Advance-tax instalment (FY 2026-27) | Cumulative due | Deadline |
|---|---|---|
| First | 15% | 15 June 2026 |
| Second | 45% | 15 September 2026 |
| Third | 75% | 15 December 2026 |
| Fourth | 100% | 15 March 2027 |
Employers have a parallel 15 June 2026 deadline to deposit Provident Fund and ESI contributions for May 2026, per the EPFO remittance calendar at epfindia.gov.in. A late PF deposit not only carries damages under Section 14B but is also disallowed as a business expense under Section 36(1)(va) read with Section 43B if paid after the due date.
Market Events
The defining market event tied to this week is the liquidity squeeze around the 15 June advance-tax outflow. When corporates move money to the exchequer ahead of the first instalment, banking-system liquidity tightens and overnight call rates can firm up for several sessions. The RBI repo rate stands at 5.25% following the unanimous hold at the Monetary Policy Committee meeting of 8 April 2026, with the Standing Deposit Facility at 5.00% and the Marginal Standing Facility at 5.50%, as recorded at rbi.org.in. Treasury desks typically watch the advance-tax window for short-term rate pressure even when the policy rate is on hold.
For GST itself, the calendar quirk to flag is the 22nd-versus-24th split for the quarterly GSTR-3B. QRMP taxpayers do not file GSTR-3B every month; they file it once per quarter, and the due date depends on the principal place of business. The current April-June 2026 quarter return is not due tomorrow at all: it falls in July 2026, on either the 22nd or the 24th.
| GSTR-3B (QRMP) due date | State category | Examples |
|---|---|---|
| 22nd of the month after the quarter | Category X (southern and western states) | Maharashtra, Gujarat, Karnataka, Tamil Nadu, Telangana, Andhra Pradesh, Kerala, Goa, Madhya Pradesh, Chhattisgarh |
| 24th of the month after the quarter | Category Y (northern and eastern states) | Delhi, Uttar Pradesh, Bihar, Rajasthan, Punjab, Haryana, West Bengal, Odisha, Jharkhand, Assam, Jammu and Kashmir |
So for the April-June 2026 quarter, a Maharashtra-based QRMP taxpayer files GSTR-3B by 22 July 2026, while a Delhi-based one files by 24 July 2026. The two-day gap exists purely to spread server load on the GST portal across states; it is not a concession you can opt into. Late filing of GSTR-3B carries a late fee of Rs 50 per day (Rs 20 per day for a nil return) plus 18% annual interest on the tax paid late.
Earnings
No listed-company earnings are confirmed on the regulatory calendar for 12 June 2026, and this watchlist will not manufacture an earnings date that the official filings do not support. What is certain is the structural deadline that governs the next results season. Under Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations 2015, listed companies must publish quarterly financial results within 45 days of the end of each quarter, as set out at sebi.gov.in. For the quarter ending 30 June 2026, that places the Q1 FY 2026-27 results window on or before 14 August 2026.
For systematic investors, the GST and advance-tax outflows of mid-June are a useful reminder that cash-flow timing matters as much for portfolios as for compliance. If you stagger your instalments, you can keep your monthly investment cadence intact rather than pausing contributions. Model the long-run effect with our SIP calculator or compare a one-time deployment using the lumpsum calculator. Readers tracking the annual GST close should also revisit our explainer on why the GSTR-9 annual return falls on 31 December, the one GST deadline with no monthly cushion.
FAQ
What is the QRMP scheme due date for GSTR-3B?
QRMP taxpayers file GSTR-3B quarterly, not monthly. The due date is the 22nd of the month following the quarter for Category X states and the 24th for Category Y states. For the April-June 2026 quarter, that means 22 July 2026 or 24 July 2026 depending on your principal place of business.
Who is eligible for the QRMP scheme?
Any registered person whose PAN-based aggregate turnover was up to Rs 5 crore in both the current and the preceding financial year can opt for QRMP. The choice is made GSTIN by GSTIN, so different registrations under the same PAN can make different elections.
What is the IFF deadline for May 2026?
The Invoice Furnishing Facility for May 2026 closes on 13 June 2026. IFF lets you upload B2B invoices for the first two months of a quarter, up to Rs 50 lakh per month, so your buyers can claim input tax credit early. It is optional; un-uploaded invoices roll into the quarterly GSTR-1.
When do QRMP taxpayers pay their monthly tax?
Tax for the first two months of a quarter is paid through Form GST PMT-06 by the 25th of the following month. For May 2026, the payment date is 25 June 2026. You can use the fixed-sum method (35% of last quarter's cash tax) or self-assessment.
Is advance tax due on the same dates as GST in June 2026?
They are close but separate. The first advance-tax instalment for FY 2026-27 of 15% is due on 15 June 2026 under Section 211 of the Income-tax Act, while the QRMP PMT-06 challan for May falls on 25 June 2026. A shortfall on advance tax draws 1% per month interest under Section 234C.
What happens if I miss the QRMP GSTR-3B deadline?
A late GSTR-3B attracts a late fee of Rs 50 per day (Rs 20 per day for a nil return) plus interest at 18% per annum on the tax paid late, under Section 50 of the CGST Act 2017. Continued non-filing can also block your e-way bill generation.
Can I switch between monthly and QRMP filing?
Yes. The opt-in or opt-out window for QRMP is open from the first day of the second month of the preceding quarter until the last day of the first month of the quarter. Once chosen, the option continues for future quarters unless you change it within that window.
Sources & Citations
- How to Pay Tax — Advance Tax — incometax.gov.in
- Central Goods and Services Tax Act 2017 — indiacode.nic.in
- SEBI LODR Regulations 2015 — Regulation 33 — sebi.gov.in
- RBI Monetary Policy Statement — rbi.org.in
- EPFO Remittance Calendar — epfindia.gov.in
Frequently Asked Questions
What is the QRMP scheme due date for GSTR-3B?
QRMP taxpayers file GSTR-3B quarterly. The due date is the 22nd of the month following the quarter for Category X states and the 24th for Category Y states. For the April-June 2026 quarter that means 22 July 2026 or 24 July 2026 depending on your principal place of business.
Who is eligible for the QRMP scheme?
Any registered person whose PAN-based aggregate turnover was up to Rs 5 crore in both the current and the preceding financial year can opt for QRMP. The choice is made GSTIN by GSTIN, so different registrations under the same PAN can make different elections.
What is the IFF deadline for May 2026?
The Invoice Furnishing Facility for May 2026 closes on 13 June 2026. IFF lets you upload B2B invoices for the first two months of a quarter, up to Rs 50 lakh per month, so your buyers can claim input tax credit early. It is optional.
When do QRMP taxpayers pay their monthly tax?
Tax for the first two months of a quarter is paid through Form GST PMT-06 by the 25th of the following month. For May 2026 the payment date is 25 June 2026. You can use the fixed-sum method (35% of last quarter's cash tax) or self-assessment.
Is advance tax due on the same dates as GST in June 2026?
They are separate. The first advance-tax instalment for FY 2026-27 of 15% is due on 15 June 2026 under Section 211 of the Income-tax Act, while the QRMP PMT-06 challan for May falls on 25 June 2026. A shortfall on advance tax draws 1% per month interest under Section 234C.
What happens if I miss the QRMP GSTR-3B deadline?
A late GSTR-3B attracts a late fee of Rs 50 per day (Rs 20 per day for a nil return) plus interest at 18% per annum on the tax paid late, under Section 50 of the CGST Act 2017. Continued non-filing can also block e-way bill generation.
Can I switch between monthly and QRMP filing?
Yes. The opt-in or opt-out window for QRMP is open from the first day of the second month of the preceding quarter until the last day of the first month of the quarter. Once chosen, the option continues for future quarters unless you change it within that window.