How to File GST Returns Quarterly: A Step-by-Step Guide

Who can file quarterly

The QRMP (Quarterly Return Monthly Payment) scheme is available to GST-registered businesses with annual turnover up to ₹5 crore. You automatically qualify if your turnover is within this limit, but you can also opt out and file monthly returns if you prefer. The opt-in happens at the start of each financial year.

Once opted in, you file GSTR-1 (outward supplies) and GSTR-3B (summary return) quarterly instead of monthly. However, you still pay GST monthly through a challan — the quarterly filing is for reporting, not payment.

The quarterly due dates

GSTR-1 is due by the 13th of the month following the quarter: April 13 for Jan-Mar, July 13 for Apr-Jun, October 13 for Jul-Sep, and January 13 for Oct-Dec. GSTR-3B is due by the 22nd-24th of the following month (varies by state). Check the GST portal for your state's exact due date.

Missing the deadline attracts late fees of ₹50/day (₹20 for nil returns) for GSTR-1 and ₹50/day for GSTR-3B, plus interest at 18% per annum on the unpaid tax amount.

Monthly payment through IFF

Even though you file quarterly, you can upload B2B invoices monthly through the Invoice Furnishing Facility (IFF) to allow your buyers to claim ITC on time. This is optional but recommended — if your customers need to claim ITC monthly (for their own compliance), not uploading through IFF delays their credit by up to 3 months.

Calculating your tax payment

Each month, estimate your tax liability based on actual sales (not filed returns) and pay via the GST portal using challan PMT-06 by the 20th of the following month. You can use the self-assessment method (actual tax based on real sales), the Fixed Sum Method (pay the same amount as your last quarterly return's average monthly tax), or the Fixed Percentage Method (1% of turnover for the month).