Summary of Outward Supplies under the QRMP Scheme – Quarterly GSTR-1 Filing for April–June 2026

Businesses registered under the Quarterly Return Monthly Payment (QRMP) Scheme must file their quarterly GSTR-1 for the April–June 2026 quarter. Taxpayers who did not use the optional Invoice Furnishing Facility (IFF) for April and May 2026 should ensure that all eligible outward supply details for April, May, and June 2026 are reported in the quarterly GSTR-1.

What is the QRMP Scheme?

The QRMP Scheme allows eligible registered taxpayers (generally those with aggregate annual turnover up to the prescribed limit under GST law) to:

• File GSTR-1 quarterly instead of monthly.

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• File GSTR-3B quarterly while paying tax monthly through the prescribed mechanism.

• Optionally upload B2B invoices for the first two months of the quarter using the Invoice Furnishing Facility (IFF).

The scheme is governed by Section 37 and Section 39 of the Central Goods and Services Tax Act, 2017, read with Rule 59 of the CGST Rules, 2017. (Tax Information)

Invoice Furnishing Facility (IFF) – Optional but Useful

IFF is an optional facility available only for the first and second months of a quarter.

Key features include:

• Available from the 1st to the 13th of the succeeding month.

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• Enables reporting of B2B invoices up to a cumulative value of ₹50 lakh per month.

• Helps recipients receive Input Tax Credit (ITC) without waiting until the quarterly GSTR-1 is filed.

• Once invoices are uploaded through IFF, they should not be reported again in the quarterly GSTR-1. This is specifically provided under Rule 59(3) of the CGST Rules, 2017. (Tax Information)

What Should QRMP Taxpayers Do for the April–June 2026 Quarter?

If you did not file IFF for April and/or May 2026:

• Report all B2B invoices of April, May, and June in the quarterly GSTR-1.

• Include all other outward supplies, debit notes, credit notes, exports, and other applicable details for the entire quarter.

• Ensure invoice details are accurate to avoid mismatches in recipients' ITC.

If you already uploaded invoices through IFF:

• Do not report those invoices again in the quarterly GSTR-1.

• Report only the remaining transactions, including June invoices and other outward supplies not furnished through IFF. (Tax Information)

Compliance Tips

• Reconcile sales registers with GSTR-1 before filing.

• Verify GSTINs, invoice numbers, taxable values, and tax amounts.

• Ensure all debit and credit notes are correctly reported.

• File the quarterly GSTR-1 within the prescribed due date to avoid late fees and compliance issues.

• Timely reporting ensures seamless Input Tax Credit availability for customers.

Conclusion

The quarterly GSTR-1 for the April–June 2026 quarter is an important compliance requirement for taxpayers under the QRMP Scheme. Businesses that did not utilize the optional IFF during April and May must include all three months' outward supply details in the quarterly return. Accurate and timely filing helps maintain GST compliance and supports uninterrupted ITC flow to customers.

For expert guidance on this topic, contact your tax professional today.

EXCERPT: QRMP taxpayers who skipped IFF for April and May 2026 must report all April–June outward supplies in the quarterly GSTR-1.

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