Can I switch between monthly and quarterly filing?

Yes. Taxpayers can switch between monthly and quarterly filing at the beginning of each quarter through the GST portal. The option to change is available from the 1st to the last day of the month preceding the quarter.

Invoice Furnishing Facility (IFF) is an optional feature under QRMP that allows quarterly filers to upload their B2B invoices for the first two months of a quarter. This ensures their buyers can see and claim ITC without waiting for the full quarterly GSTR-1.

GSTDetailed Comparison

Monthly GST Filing vs Quarterly GST Filing (QRMP)

Monthly vs Quarterly GST filing — which scheme reduces your compliance burden?

Option A

Monthly GST Filing

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Option B

Quarterly GST Filing (QRMP)

Overview

The QRMP (Quarterly Return Monthly Payment) scheme allows small GST taxpayers with turnover up to ₹5 crore to file GSTR-1 and GSTR-3B quarterly while paying taxes monthly. It reduces return filing frequency from 24 to 8 per year.

Head-to-Head Comparison

Factor	Monthly GST Filing	Quarterly GST Filing (QRMP)	Winner
Eligibility	Mandatory for turnover > ₹5Cr	Optional for turnover up to ₹5Cr	Tie
GSTR-1 Filing	Monthly (12/year)	Quarterly (4/year) with optional IFF	B wins
GSTR-3B Filing	Monthly (12/year)	Quarterly (4/year)	B wins
Tax Payment	Monthly via GSTR-3B	Monthly via PMT-06 challan (fixed sum or self-assessment)	Tie
ITC Reconciliation	Real-time monthly	Quarterly — some delay	A wins
Invoice Furnishing Facility (IFF)	Not applicable	Optional — upload B2B invoices monthly	B wins
Total Filings Per Year	24 (12 GSTR-1 + 12 GSTR-3B)	8 (4 GSTR-1 + 4 GSTR-3B)	B wins

Data updated for FY 2025–26. Regulations may change — consult a professional before deciding.

Which Should You Choose?

Choose Monthly GST Filing if…

Opt for monthly filing if your turnover exceeds ₹5 crore, you want immediate ITC reconciliation, or you have high transaction volumes.

Get Monthly GST Filing

Choose Quarterly GST Filing (QRMP) if…

Opt for QRMP (quarterly) if your turnover is under ₹5 crore and you want to reduce return filing from 24 to 8 per year.

Still not sure which to choose?

Our experts analyze your business situation and recommend the best structure — free consultation.

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Frequently Asked Questions

Common questions about Monthly GST Filing vs Quarterly GST Filing (QRMP)

QRMP (Quarterly Return Monthly Payment) scheme allows GST taxpayers with annual aggregate turnover up to ₹5 crore to file quarterly returns (GSTR-1 and GSTR-3B) while paying tax monthly through PMT-06 challans.

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