Tomorrow's GST Watchlist: QRMP Opt-In and Opt-Out Windows — The Quarterly Enrolment Dates Small Taxpayers Keep Missing
The QRMP opt-in and opt-out window for the July-September 2026 quarter is open on 25 June 2026 and closes 31 July 2026. Here are the exact quarterly enrolment dates every sub-Rs 5 crore GST taxpayer must track.
If you run a small business on the Goods and Services Tax network and your turnover sits comfortably under Rs 5 crore, the single most expensive compliance mistake you can make this week has nothing to do with a missed return. It is missing a window — the narrow quarterly slot in which you are allowed to switch into, or out of, the Quarterly Return Monthly Payment (QRMP) scheme. As of tomorrow, 25 June 2026, that window for the July-September 2026 quarter is wide open and counting down to a hard close on 31 July 2026.
The QRMP scheme lets eligible taxpayers file GSTR-1 and GSTR-3B once a quarter instead of every month, while paying tax through a simple monthly challan. The catch is that the choice is not permanent and not automatic: the GST Network (GSTN) only accepts opt-in and opt-out requests during a fixed window tied to each quarter. Miss it, and you are locked into your existing filing frequency for the entire quarter ahead. This watchlist sets out the exact enrolment dates, who qualifies, and what to confirm before you log in tomorrow.
Statutory Deadlines
The headline date for tomorrow is not a filing due date at all — it is the live QRMP enrolment window for the July-September 2026 quarter. Per the GSTN profile-change FAQ, opt-in and opt-out for the second quarter (July to September) runs from 1 May to 31 July of the same year. That means on 25 June 2026 you still have 36 days to change your filing profile before the system freezes it for the quarter.
The windows are quarter-specific and easy to confuse, which is precisely why small taxpayers keep missing them. The GSTN FAQ fixes them as follows:
| Quarter | Months covered | Opt-in / opt-out window |
|---|---|---|
| Q1 | April to June | 1 February to 30 April |
| Q2 | July to September | 1 May to 31 July |
| Q3 | October to December | 1 August to 31 October |
| Q4 | January to March | 1 November to 31 January of the next year |
Two features of this calendar trip people up. First, every window opens roughly two months before the quarter it governs and shuts at the end of the quarter's first month — so the Q2 window that is open tomorrow closes on 31 July 2026, a full month after the July-September quarter has already begun. Second, the Q4 window straddles the calendar-year boundary, closing on 31 January of the following year. If you intend to change your frequency for July-September 2026, the action has to be completed on the GST portal on or before 31 July 2026; there is no late or condonation route once the window lapses.
Because QRMP is a quarterly election rather than an annual one, a taxpayer can switch in or out every three months. But the default behaviour matters: once you opt in, you remain in QRMP for all future quarters until you actively opt out during a valid window. There is no need to re-confirm every quarter, which is a relief for stable businesses but a trap for anyone whose turnover is creeping towards the eligibility ceiling.
Market Events
There is no Reserve Bank of India Monetary Policy Committee meeting, no SEBI board meeting, and no scheduled commodity-cartel decision on the confirmed calendar for tomorrow, 25 June 2026. The dominant "market event" for India's small-business taxpayer base is therefore the compliance calendar itself, and the QRMP window is the live item.
For context on the rate backdrop against which these working-capital decisions are made: the RBI repo rate stands at 5.25%, held unchanged at the Monetary Policy Committee meeting of 8 April 2026 — the second consecutive pause after a cumulative 125 basis points of cuts through 2025 that took the rate down from 6.50%. The standing deposit facility rate is 5.00% and the marginal standing facility rate is 5.50%. A flat rate environment makes the cash-flow timing benefit of QRMP — paying tax monthly but filing quarterly — a more deliberate planning choice rather than a hedge against rising borrowing costs.
The eligibility test is itself a number every borderline business should watch. To use QRMP, your PAN-based aggregate turnover must be up to Rs 5 crore in both the current financial year and the preceding financial year, per the GSTN FAQ. The "PAN-based" wording matters for groups: turnover is aggregated across all GST registrations under the same PAN, so a multi-state operator can cross the Rs 5 crore line in total even if each registration looks small.
| QRMP eligibility check | Requirement |
|---|---|
| Aggregate turnover (preceding FY) | Up to Rs 5 crore |
| Aggregate turnover (current FY) | Up to Rs 5 crore |
| Turnover basis | PAN-based, across all registrations |
| Election frequency | Per quarter, during the fixed window |
| Default after opt-in | Continues until you opt out in a valid window |
If your turnover has crossed Rs 5 crore in the current year, you must exit QRMP — and the July window closing on 31 July 2026 is the slot to do it for the July-September quarter. For investors and proprietors modelling what to do with the working capital that quarterly filing frees up, our SIP calculator and lumpsum calculator help compare deploying surplus monthly versus in a single tranche.
Earnings
No company results are confirmed on our calendar for the trading session of 25 June 2026, and in keeping with our zero-invention policy we will not list speculative earnings dates. Readers tracking corporate results should rely on the official filings carried on the BSE and NSE corporate-announcement pages, which publish board-meeting intimations at least two working days in advance under the listing regulations.
What does connect the earnings season to tomorrow's QRMP window is turnover certification. Many small companies only discover their final aggregate turnover figure once year-end results are signed off — and that figure decides QRMP eligibility. If your audited numbers for the preceding financial year have only just crystallised above or below the Rs 5 crore mark, the July window is your first chance to align your GST filing frequency with reality for the July-September 2026 quarter. Treating QRMP eligibility as a downstream consequence of your finalised accounts, rather than a guess, is the disciplined approach.
What to do before the window closes
The practical checklist for tomorrow is short. Log in to the GST portal, open Services and the Returns dashboard, and confirm your current filing profile. Verify your aggregate turnover for both the current and preceding financial year against the Rs 5 crore ceiling. If you want to change frequency for July-September 2026, complete the opt-in or opt-out on or before 31 July 2026 — do not leave it to the final day, when portal traffic peaks. If you are happy with your current frequency, no action is needed, because the election carries forward automatically.
A timing note that links GST to your direct-tax calendar: QRMP affects only your GST return frequency, not your income-tax obligations. Your advance tax instalments and your annual income tax return run on the Income Tax Department's separate schedule and are unaffected by which GST filing track you choose. For business owners stepping up their savings as cash flow stabilises, our step-up SIP calculator models rising monthly contributions over time.
This watchlist pairs with our earlier coverage of the GSTR-1A amendment window, which closes the moment you file GSTR-3B — another GST timing trap that catches taxpayers who treat compliance dates as approximate rather than absolute.
FAQ
What is the QRMP opt-in window for the July-September 2026 quarter?
For the second quarter (July to September), the opt-in and opt-out window runs from 1 May to 31 July of the same year, per the GSTN profile-change FAQ. For the July-September 2026 quarter, that means the window is open on 25 June 2026 and closes on 31 July 2026.
Who is eligible for the QRMP scheme?
A registered taxpayer whose PAN-based aggregate turnover is up to Rs 5 crore in both the current and the preceding financial year is eligible, according to the GSTN FAQ. Turnover is aggregated across every GST registration held under the same PAN.
Do I have to opt in to QRMP every quarter?
No. Once you opt in during a valid window, you continue in QRMP for all future quarters until you actively opt out during a subsequent window. The election carries forward automatically, so stable businesses do not need to re-confirm each quarter.
What happens if I miss the QRMP window?
If you do not act within the window for a given quarter, your existing filing frequency is locked in for that entire quarter. There is no late or condonation facility for changing QRMP status after the window closes — you must wait for the next quarter's window.
When are the QRMP windows for the other quarters?
The windows are: Q1 (April-June) from 1 February to 30 April; Q2 (July-September) from 1 May to 31 July; Q3 (October-December) from 1 August to 31 October; and Q4 (January-March) from 1 November to 31 January of the next year, per the GSTN FAQ.
Does QRMP change my income-tax or advance-tax deadlines?
No. QRMP governs only the frequency of your GST returns. Your advance-tax instalments and your annual income-tax return follow the Income Tax Department's separate calendar and are unaffected by your GST filing track.
My turnover crossed Rs 5 crore this year — what should I do?
If your aggregate turnover exceeds Rs 5 crore in the current financial year, you no longer meet the QRMP eligibility test and should opt out. The window closing on 31 July 2026 is the slot to make that change effective for the July-September 2026 quarter.
Sources & Citations
- FAQs — Opting for QRMP scheme / Change in filing profile — GST Network, Government of India
- Central Goods and Services Tax Act, 2017 — India Code, Government of India
Frequently Asked Questions
What is the QRMP opt-in window for the July-September 2026 quarter?
For the second quarter (July to September), the opt-in and opt-out window runs from 1 May to 31 July of the same year, per the GSTN profile-change FAQ. For the July-September 2026 quarter, the window is open on 25 June 2026 and closes on 31 July 2026.
Who is eligible for the QRMP scheme?
A registered taxpayer whose PAN-based aggregate turnover is up to Rs 5 crore in both the current and the preceding financial year is eligible, according to the GSTN FAQ. Turnover is aggregated across every GST registration held under the same PAN.
Do I have to opt in to QRMP every quarter?
No. Once you opt in during a valid window, you continue in QRMP for all future quarters until you actively opt out during a subsequent window. The election carries forward automatically.
What happens if I miss the QRMP window?
If you do not act within the window for a given quarter, your existing filing frequency is locked in for that entire quarter. There is no late or condonation facility for changing QRMP status after the window closes.
When are the QRMP windows for the other quarters?
Q1 (April-June) from 1 February to 30 April; Q2 (July-September) from 1 May to 31 July; Q3 (October-December) from 1 August to 31 October; and Q4 (January-March) from 1 November to 31 January of the next year, per the GSTN FAQ.
Does QRMP change my income-tax or advance-tax deadlines?
No. QRMP governs only the frequency of your GST returns. Your advance-tax instalments and annual income-tax return follow the Income Tax Department's separate calendar and are unaffected by your GST filing track.
My turnover crossed Rs 5 crore this year — what should I do?
If your aggregate turnover exceeds Rs 5 crore in the current financial year, you no longer meet the QRMP eligibility test and should opt out. The window closing on 31 July 2026 is the slot to make that change effective for the July-September 2026 quarter.