This discussion clarifies the rules around filing GSTR-1. While most registered dealers must file monthly, businesses with an annual turnover up to ₹1.5 crores have the option to file quarterly. If you've already opted for quarterly filing at the start of the financial year, you generally need to continue with it until the year ends before switching to monthly filing for the next financial year.
Every registered dealer is required to file GSTR-1 every month. The return contains details of all outward supplies made during the month. However, certain taxpayers having annual turnover upto Rs 1.5 crores can opt to file the GSTR-1 once in every quarter