GST Filing Preference
Check and understand your GST return filing preferences — monthly or QRMP scheme.
Filing Period
GSTR-1
GSTR-3B
Auto-drafted ITC
Tax Liability
Monthly vs QRMP Filing
Monthly: File GSTR-1 and GSTR-3B every month. Mandatory for taxpayers with aggregate turnover above ₹5 crore.
QRMP (Quarterly Return Monthly Payment): File GSTR-1 and GSTR-3B quarterly, but pay tax monthly. Available for taxpayers with turnover up to ₹5 crore. Use IFF (Invoice Furnishing Facility) to upload invoices for the first two months of each quarter.