Do QRMP taxpayers get a monthly GSTR-2B statement under IMS?

No. QRMP taxpayers receive a single quarterly GSTR-2B statement generated on the 14th day of the month following the end of the quarter (e.g. July 14th for the Apr-Jun quarter).

Can I view and act on supplier invoices monthly even if I am a QRMP filer?

Yes! Invoices uploaded by your suppliers every month via GSTR-1, GSTR-1A, or IFF populate in your IMS dashboard in real-time. You can Accept, Reject, or Pending them monthly.

How does IMS affect my monthly PMT-06 tax payments in Month 1 and Month 2 of the quarter?

Under the Self-Assessment Method for PMT-06, you estimate monthly tax liability using real-time IMS accepted invoices for ITC. Alternatively, under the Fixed Sum Method (35% challan), IMS actions reconcile fully at the end of the quarter.

What happens if a supplier files an IFF in Month 1 but I don't act until Month 3?

The invoice remains in your IMS dashboard throughout the quarter. If no action is taken by the 14th day following the quarter end, it defaults to 'Deemed Accepted' and flows into your quarterly GSTR-2B.

IMS Workflow for QRMP Quarterly Taxpayers (GST 2026 Guide)

Quick Summary: How Does IMS Work for QRMP Scheme Taxpayers?

For QRMP scheme filers, supplier invoices uploaded monthly (via GSTR-1, GSTR-1A, or IFF) populate your IMS dashboard in real-time. However, GSTR-2B is generated quarterly on the 14th of the month following the quarter. Actions taken in IMS throughout Month 1, 2, and 3 aggregate to auto-populate Table 4 of your quarterly GSTR-3B.

Real-Time IMS Feed: Inward bills populate IMS monthly as suppliers upload IFF/GSTR-1.
Quarterly GSTR-2B: GSTR-2B generates on the 14th of April, July, October, and January.
Pending Rollover: You can keep in-transit bills Pending across M1 and M2 without losing track.
Deemed Acceptance: Unacted bills automatically default to Accepted when quarterly 2B generates.

1. Understanding QRMP Compliance Architecture under IMS

Taxpayers registered under the Quarterly Return, Monthly Payment (QRMP) scheme file GSTR-1 and GSTR-3B once every three months, while paying estimated monthly taxes via Form GST PMT-06 in Months 1 and 2.

With the introduction of the Invoice Management System (IMS), QRMP taxpayers gain continuous real-time visibility into inward supplier bills without having to wait until the end of the quarter.

2. Quarterly IMS Timeline vs Monthly Supplier Filings

Timeline Period	Supplier Activity	QRMP Recipient IMS Action	GSTR-2B & Return Status
Month 1 (e.g. Apr)	Files IFF / GSTR-1 by May 13th	Review & Accept/Reject in IMS	Pay PMT-06 challan (Self/Fixed sum)
Month 2 (e.g. May)	Files IFF / GSTR-1 by June 13th	Review & Accept/Reject in IMS	Pay PMT-06 challan (Self/Fixed sum)
Month 3 (e.g. June)	Files GSTR-1 by July 11th	Finalize all Pending IMS actions	Drafting quarterly GSTR-3B
July 14th Cutoff	Portal generates GSTR-2B	Deemed Acceptance triggered for unacted bills	Quarterly GSTR-2B finalized & GSTR-3B filed

Simplify QRMP Purchase Booking in Tally Prime

Never let 3 months of supplier purchase bills pile up for manual entry.

QRMP taxpayers often face huge quarterly data entry backlogs. Entering 300+ vendor bills manually into Tally Prime right before the quarterly GSTR-3B filing deadline creates mistakes and missed ITC.

TrulyInvoice AI Automation: Upload supplier PDFs or WhatsApp scans continuously throughout the month. AI auto-maps stock items and posts verified F9 Purchase Vouchers directly into Tally Prime in 15 seconds via Port 9000 local sync.

3. Best Practices for QRMP Taxpayers on IMS

Monthly Reconciliations

Even though returns are quarterly, check your IMS dashboard every month after the 13th to review supplier IFF uploads.

Self-Assessment PMT-06 Accuracy

If paying tax under Self-Assessment Method in M1 and M2, use Accepted IMS entries to calculate accurate net cash liability.