Answer

1. F

   Facts

   Every regular GST registered person files GSTR-1 and GSTR-3B. If your aggregate turnover is up to ₹5 crore you may opt for the QRMP scheme and file quarterly while paying tax monthly. Above ₹5 crore, monthly filing is compulsory.

2. P

   Provisions and law

   • Sec 39(1), CGST Act 2017Every regular registered person files a return (GSTR-3B) for each tax period
   • Rule 61A, CGST Rules 2017Option for quarterly return with monthly payment (QRMP)
   • Sec 37, CGST Act 2017Details of outward supplies to be furnished in GSTR-1
3. A

   Analysis

   QRMP suits small traders with few B2B buyers, because returns drop from 24 to 8 a year. But your B2B buyers get credit only when your invoices reach their GSTR-2B, so under QRMP you may need the optional IFF for the first two months of each quarter. A distributor with turnover of ₹3 crore and 40 B2B buyers usually stays monthly so buyers do not chase him. A tutor with turnover of ₹30 lakh and only B2C clients is a natural QRMP case.

4. C

   Conclusion

   1. 1Check your aggregate turnover for the previous financial year across all GSTINs on your PAN
   2. 2List how many B2B buyers need their ITC every month
   3. 3Choose monthly or QRMP on the portal under Services > Returns > Opt-in for Quarterly Return before the window for the quarter closes
   4. 4If you stay monthly, set an internal deadline of the 5th for sending sales and purchase data

Opting for QRMP does not remove the monthly tax payment; skipping PMT-06 in the first two months still attracts interest.

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.