RCM invoice related QRMP
This query is : Resolved
Quick Summary
07 August 2025
Our proprietor client is a security service provider and their turnover is Rs 3 crore, so has our client taken QRMP scheme, can our client do monthly IFF filing for RCM invoice and quarterly GSTR-1 and GSTR-3B?
08 August 2025
GSTR-1:
Can be filed quarterly under QRMP.
However, to enable their recipients to claim ITC on time, your client can voluntarily upload B2B invoices in IFF (Invoice Furnishing Facility) on a monthly basis.
IFF is optional, and only applicable for the first two months of a quarter.
The limit is Rs. 50 lakh per month.
GSTR-3B:
Filed quarterly under QRMP.
RCM (Reverse Charge Mechanism) liabilities are reported in GSTR-3B, not in GSTR-1 or IFF.
RCM liability has to be paid in cash, and ITC can be claimed (if eligible) in the same return.
Treatment of RCM Invoices in QRMP
RCM invoices are not required to be reported in IFF.
They must be accounted for and paid in GSTR-3B of the relevant quarter.
Can be filed quarterly under QRMP.
However, to enable their recipients to claim ITC on time, your client can voluntarily upload B2B invoices in IFF (Invoice Furnishing Facility) on a monthly basis.
IFF is optional, and only applicable for the first two months of a quarter.
The limit is Rs. 50 lakh per month.
GSTR-3B:
Filed quarterly under QRMP.
RCM (Reverse Charge Mechanism) liabilities are reported in GSTR-3B, not in GSTR-1 or IFF.
RCM liability has to be paid in cash, and ITC can be claimed (if eligible) in the same return.
Treatment of RCM Invoices in QRMP
RCM invoices are not required to be reported in IFF.
They must be accounted for and paid in GSTR-3B of the relevant quarter.
08 August 2025
IN our case we are not liable for RCM gst payable. we are service provider and recipnent is liable to pay GST and we are reporting in IFF on monthly basis. can we do it monthly basis in IFF?
08 August 2025
Yes, limit per IFF is Rs. 50 lakhs.
24 September 2025
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