Monthly or quarterly filing - which one applies to me?

1. If your aggregate turnover in the previous financial year was over ₹5 Cr, monthly filing is mandatory - GSTR-1 and GSTR-3B every month.

2. If it was up to ₹5 Cr, you can opt into the QRMP scheme (Quarterly Return, Monthly Payment): GSTR-1 and GSTR-3B once a quarter, with a simple tax payment challan in the first two months.

3. Under QRMP you can still use the optional IFF (Invoice Furnishing Facility) in months 1 and 2 of the quarter - it passes your B2B invoices to buyers early so they get their ITC without waiting for the quarter to end. AprilTax supports both the IFF months and the quarter-final return.

4. Not sure what you're on? Log in to the GST portal - your dashboard's Returns section shows the current frequency. Set the same choice in AprilTax when you add your business (Monthly / Quarterly), and keep the two in sync.

💡 B2C-only sellers (most marketplace sellers) usually skip the IFF months and just file the quarter-final GSTR-1 - IFF only carries B2B invoices.