Gstr1 and gstr3b

I have started a business .. expected turnover is not more than one lakh rs per month..do I have to file gstr1 everymonth ? or quarterly?

if I am filing on quarterly basis, should I file gstr3b also quarterly ? and liabilities also quarterly?

if I want to file monthly can I do it ?

and I have changed the filing period from quarterly to monthly and monthly to quarterly again ... can I change it to monthly again... this is my first filing, I have not filed any returns..
Replies (4)
If the agrregate turnover is below 1.5cr the registrant can opt filing quarterly gstr1 returns

but u have to pay the tax liability to the government monthly only. gstr3B must be filed monthly on or before 20th of every month
The Government has given option to file FORM GSTR-1 "QUARTERLY" to small Taxpayers whose Aggregate Turnover does not exceeds Rs. 1.5 crore. However GST Return in FORM GSTR-3B will be Monthly irrespective of any turnover limit.
GSTR-3B have to be filed every month within 20th of the following month ( for e.g. November GSTR-3B within 20.12.2019 ).

As far as changing of option is concerned , you can change it only at the beginning of the new FY.

Note : Filing Returns and Statements under GST Regime is "mandatory". Even if no business transaction has been held in a particular month, then you have to file NIL RETURN for that particular period.

Regards.
If the Aggregate turnover is up to 1.5 crore per annum than you are liable to file GSTR 1 is Quarterly but GSTR 3B is mandatory to file monthly before due date.

As per Notification 45/2019 CT : 

Whose aggregate turnover is below 1.5 crore is required to file  Qtly GSTR 1.

As per Notification 46/2019 CT 

Whose turnover is above 1.5 crore is required to file GSTR 1 monthly.

 

And GSTR 3B need to file by every taxpayer On monthly basis

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
ARTICLESHIP 25 October 2026
Article Intern (CA Articleship)

Arpan Bohra & Co

Hyderabad

CA Inter

View Details
Company
15 October 2026
Senior Accountant

Continental Belting Pvt Ltd

Mumbai

B.Com

View Details
Company
02 November 2026
Audit Executive

SRJP & Co LLP

Kochi

CA Inter

View Details
Company
24 October 2026
CA Industrial Trainee

Fytomax Nutrition Private Limited

Aurangabad

CA Inter

View Details
Company
Featured ARTICLESHIP 28 October 2026
CA- Inter and Articles

N N V Satish & Co.,

Hyderabad

CA Inter

View Details
Company
31 October 2026
Accountants

sankaran and krishnan

New Delhi

B.Com

View Details
Company
Featured 07 November 2026
Paid Assisstant

DPV & Associates

Chennai

CA Inter

View Details
Company
21 October 2026
CA INTER/ BCOM WITH EXPERIENCE

CA S KUMAR GUPTA & CO

Amritsar

CA Inter

View Details