Chartered Accountant · ICAI M.No. 153926 · FRN 136869W
Regular taxpayer
GSTR-1 + GSTR-3B each period, and GSTR-9 once a year. Small taxpayers can opt for QRMP (quarterly returns, monthly tax).
Composition dealer
Pays via quarterly CMP-08 and files annual GSTR-4 — far simpler.
QRMP and the monthly rhythm
Most small businesses choose QRMP (Quarterly Return, Monthly Payment), open to those with turnover up to ₹5 crore. Under it you file GSTR-1 and GSTR-3B once a quarter but still pay the tax monthly through a PMT-06 challan for the first two months, often using a simple fixed-sum method. You can also use the Invoice Furnishing Facility (IFF) to upload B2B invoices in the first two months so your buyers get their credit without waiting for the quarterly GSTR-1. A regular (non-QRMP) taxpayer files both returns every month. Composition dealers are on a different track entirely — a quarterly CMP-08 challan and an annual GSTR-4. Whatever the frequency, GSTR-3B is where tax is actually paid, GSTR-1 (or IFF) is where invoice detail goes, and GSTR-2B is the auto-drafted statement that tells you what input credit you may claim. The annual GSTR-9 sits above for those over the turnover limit. Choosing monthly versus QRMP at the start of the year, based on your size and how quickly your buyers need their credit, sets the rhythm for the rest of the year and is worth a moment’s thought rather than a default.