Converting QRMP Quarterly GSTR-1 and GSTR-3B Returns to Excel

The QRMP scheme lets a registered person with an aggregate turnover of up to ₹5 crore in the preceding financial year file GSTR-1 and GSTR-3B once a quarter instead of every month. For a practice, that usually means a mix: some clients on monthly returns, some on QRMP, and the QRMP set producing a different bundle of documents on a different calendar. The reconciliation stakes are identical — GSTR-1 outward supplies still have to agree with the tax paid in GSTR-3B, and both still have to agree with the books — but the rhythm changes, and a few timing traps are specific to the quarterly cycle.

What QRMP changes about the paperwork

A QRMP taxpayer still deals with monthly obligations; they are just split differently:

• Quarterly GSTR-1 — one return per quarter covering all outward supplies, filed by the 13th of the month after the quarter ends.
• Invoice Furnishing Facility (IFF) — optional, for the first two months of the quarter, to push B2B invoices to recipients early so their ITC is not held up. Anything filed through IFF is already inside the quarterly GSTR-1; it is not a separate liability.
• Monthly PMT-06 — a tax payment challan for the first two months of the quarter, using either the fixed-sum (35%) method or self-assessment. These are payments, not returns, and they do not carry supply-level detail.
• Quarterly GSTR-3B — one summary return per quarter, filed by the 22nd or 24th of the month after the quarter ends depending on the client's principal place of business.

The two documents a reconciliation actually runs on are the quarterly GSTR-1 PDF and the quarterly GSTR-3B PDF. The IFF filings and PMT-06 challans matter for cash-flow and interest workings, but the supply-versus-tax check is a quarter-level comparison of those two returns.

The due dates are different

A compliance sheet that flags late filing needs the QRMP calendar, or it will raise false alarms on every quarterly client. The quarterly GSTR-3B date depends on which state group the taxpayer falls in — Category X (mostly southern and western states and UTs) files on the 22nd, Category Y (mostly northern and eastern states) on the 24th.

Timing traps specific to the quarterly cycle

• IFF is not additional turnover. Invoices furnished through IFF in month 1 or month 2 are subsumed into the quarterly GSTR-1. Counting the IFF period separately inflates outward supplies against GSTR-3B.
• PMT-06 payments are on account. The first two months' payments are adjusted against the quarter's self-assessed liability in the quarterly GSTR-3B. Reconcile the quarter's total tax, not each month's challan, against GSTR-1.
• The GSTR-1 vs GSTR-3B check is per quarter. Comparing a quarterly GSTR-1 against three monthly figures — or against a single month of GSTR-3B — will always show a gap. Align both returns on the same quarter before comparing tax head by tax head.
• Amendments still shift periods. A GSTR-1 amendment made this quarter that corrects a prior-quarter invoice is reflected in the current quarter's return, exactly as with monthly filers, and needs to be tracked against the period it corrects.

Getting the quarterly returns into Excel

GST Reco Pro reads the tax period printed on each return — Apr–Jun, Jul–Sep, Oct–Dec or Jan–Mar — and treats a quarterly GSTR-1 or GSTR-3B exactly like a monthly one, mapping the quarter's figures to a single row in the output workbook and applying the QRMP due dates automatically. There is nothing to switch on: a roster that mixes monthly and QRMP clients is handled by reading each PDF. The one rule the tool enforces is that a single upload cannot mix a monthly client's returns with a quarterly client's, so one workbook never blends two filing frequencies.