No, the QRMP scheme is not available to every taxpayer. The QRMP scheme can be availed only by those taxpayers who are liable to file Form GSTR-1 and Form GSTR-3B returns and can be opted by:
Registered taxpayer (Normal taxpayer, SEZ Developer, SEZ unit)
Taxpayers who have opted out of composition scheme
Persons applying for a fresh registration as Normal taxpayer
Note: The scheme is not available for taxpayers whose Annual aggregate turnover (AATO) is more than ₹ 5 Crores.