Recently, GraphRAG systems have achieved remarkable progress in enhancing the performance and reliability of large language models (LLMs). However, most previous benchmarks are template-based and primarily focus on few-entity queries, which are monotypic and simplistic, failing to offer comprehensive and robust assessments. Besides, the lack of ground-truth reasoning paths also hinders the assessments of different components in GraphRAG systems. To address these limitations, we propose M³GQA, a complex, diverse, and high-quality GraphRAG benchmark focusing on multi-entity queries, with six distinct settings for comprehensive evaluation. In order to construct diverse data with semantically correct ground-truth reasoning paths, we introduce a novel reasoning-driven four-step data construction method, including tree sampling, reasoning path backtracking, query creation, and multi-stage refinement and filtering. Extensive experiments demonstrate that M³GQA effectively reflects the capabilities of GraphRAG methods, offering valuable insights into the model performance and reliability. By pushing the boundaries of current methods, M³GQA establishes a comprehensive, robust, and reliable benchmark for advancing GraphRAG research.