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A buyer sees invoices from some small suppliers missing from GSTR-2B for one or two months, even though the suppliers say they are fully compliant.
Suppliers under QRMP file GSTR-1 quarterly. Unless they upload invoices through the IFF for months one and two, those invoices reach the buyer's GSTR-2B only after the quarter's GSTR-1.
Vendor master flag for monthly or quarterly filers from the portal filing table; a timing bucket in the 2B match for quarterly-vendor invoices; a request to key suppliers to use IFF.
Quarterly-supplier gaps are tracked as timing, not loss, and credit is claimed in the month it reaches GSTR-2B.
QRMP (Quarterly Return Monthly Payment) is a GST scheme that lets eligible small taxpayers file GSTR-1 and GSTR-3B once a quarter while still paying tax every month. For their customers, this has one side effect: invoices from a QRMP supplier reach the customer’s GSTR-2B only after the quarter’s GSTR-1, unless the supplier uploads them earlier through the Invoice Furnishing Facility (IFF).
Monthly filer and QRMP filer compared
| Monthly filer | QRMP filer | |
|---|---|---|
| GSTR-1 | By the 11th of the next month | Quarterly, by the 13th after the quarter |
| GSTR-3B | By the 20th of the next month | Quarterly, by the 22nd or 24th after the quarter, depending on the state |
| Tax payment | With GSTR-3B each month | Months 1 and 2: by the 25th through Form GST PMT-06; month 3: with GSTR-3B |
| IFF option | Not applicable | Optional for months 1 and 2, by the 13th of the next month |
| When buyers see the invoice in GSTR-2B | The next month | Next month if uploaded in IFF; otherwise after the quarter |
Who can opt for QRMP, and how?
A taxpayer who files GSTR-3B and whose aggregate turnover in the previous financial year was up to ₹5 crore can opt in. Turnover is counted at PAN level across all GSTINs, but the choice can be made separately for each GSTIN. If turnover crosses ₹5 crore during a quarter, the taxpayer moves out of QRMP from the next quarter.
The option is chosen on the GST portal, in the opt-in window before each quarter. Once chosen, it continues until changed. Many small traders and service providers use it because it cuts their return filings from 24 a year to 8.
Worked example: a ₹2,36,000 invoice that arrives late
A Lucknow retailer buys stock on 5 April from a QRMP supplier.
- Invoice value: ₹2,00,000
- GST at 18%: ₹36,000
- Total: ₹2,36,000
Two paths:
- Supplier uploads in IFF by 13 May. The invoice appears in the retailer’s April GSTR-2B on 14 May. The retailer claims ₹36,000 in the April GSTR-3B by 20 May.
- Supplier skips IFF. The invoice is reported in the April to June quarterly GSTR-1, filed by 13 July. It appears in the retailer’s June GSTR-2B on 14 July. The retailer claims ₹36,000 in the June GSTR-3B.
In path 2, the retailer pays ₹36,000 more cash in April and gets the credit back two months later. Nothing is lost, but cash is tied up and the April match shows a gap that looks like a problem.
IFF has a value cap: B2B invoices of up to ₹50 lakh per month can be uploaded through it.
How should buyers treat invoices from quarterly suppliers?
- Know which suppliers are quarterly. The filing table on the portal’s Search Taxpayer page shows each supplier’s filing frequency.
- Do not claim early. Credit can be claimed only when the invoice is in your GSTR-2B, under Section 16(2)(aa) of the CGST Act, 2017.
- Track as timing, not loss. In your monthly match, put quarterly-supplier invoices in a separate “waiting for quarter” bucket.
- Ask big suppliers to use IFF. It costs them little and moves your credit forward by up to two months.
- Watch the deadline. Even late credit must be claimed by the Section 16(4) deadline of 30 November after the financial year.
What to read next
Before filing each month, run the GST reconciliation checklist before you file GSTR-1 and GSTR-3B. If a supplier insists they filed but the credit is missing, read why ITC is not showing when the vendor says they filed GSTR-1. For the full calendar, see GST monthly compliance for CA firms.
GST inward matching (GSTR-2B, ITC, IMS) is on the TransactIG roadmap. See the GST reconciliation page.