Introduction:

Every GST-registered online seller has to decide how often they file returns — every month, or once a quarter under the QRMP scheme (Quarterly Return, Monthly Payment). The choice affects how many returns you file, when you pay tax, and how quickly your buyers receive input tax credit. This guide explains both options in plain language and helps you decide which one fits your online-selling business.

What is Monthly filing?

Under monthly filing you submit GSTR-1 (outward supplies) and GSTR-3B (summary and tax payment) every month — 24 returns a year. Tax is paid along with each month’s GSTR-3B. This is available to any taxpayer regardless of turnover and is mandatory if your annual aggregate turnover is above ₹5 crore.

What is the QRMP scheme?

QRMP lets taxpayers with an aggregate turnover of up to ₹5 crore file GSTR-1 and GSTR-3B once a quarter — only 8 returns a year. However, tax is still paid monthly for the first two months of the quarter using a PMT-06 challan (either the fixed-sum method or self-assessment). For B2B invoices, QRMP filers can optionally upload invoices in the first two months through the Invoice Furnishing Facility (IFF) so their buyers get timely ITC.

Side-by-side comparison

The table below sums up the practical differences an online seller cares about.

Which should an online seller choose?

Use this simple decision path:

Choose QRMP if…

• Your turnover is up to ₹5 crore.
• You sell mostly B2C on marketplaces like Meesho, Amazon or Flipkart, where buyers are consumers who do not claim ITC.
• You want fewer filings (8 instead of 24 a year) and less monthly paperwork.
• You prefer steadier, predictable monthly tax via challan without preparing a full return each month.

Stay on Monthly filing if…

• Your turnover is above ₹5 crore (then it is compulsory).
• You have significant B2B sales and buyers want their ITC reflected every month.
• You prefer to close each month’s books and tax completely rather than track PMT-06 challans.

How to opt in or out of QRMP

Log in to the GST portal and go to Services → Returns → Opt-in for Quarterly Return. Select the financial year and quarter, choose Yes, and save. The preference is set GSTIN-wise and can be changed each quarter, but only within the opt-in window before the quarter starts.

A note for marketplace sellers

Whether you file monthly or quarterly, your GSTR-1 data still comes from the same marketplace reports. Our GST Online Seller tool converts Meesho, Amazon, Flipkart and 30+ platform reports into GSTR-1 Excel/JSON for both options. QRMP sellers can also use it to prepare the optional IFF upload for B2B invoices.

Conclusion

For most small and mid-size online sellers with mainly B2C sales, QRMP is the easier choice — fewer returns, less monthly effort, and tax still spread across the quarter. Sellers above ₹5 crore, or those with heavy B2B business, are better served by monthly filing. Once you decide, keep your marketplace data clean with the GST Tool and filing stays simple either way. After preparing GSTR-1, follow our step-by-step GSTR-3B guide to complete your return.