1. Monthly Scheme
    If Aggregate Turnover in preceding financial year exceeded Rs.1.5 Cr OR Aggregate Turnover during current financial year is expected to exceed Rs.1.5 Cr, file following returns:


    • GSTR-3B – On or before 20th of next month


    • GSTR-1 – On or before 11th of next month



  2. Quarterly Scheme
    If Aggregate Turnover in preceding financial year was up to Rs.1.5 Cr OR Aggregate Turnover during current financial year is expected to be up to Rs.1.5 Cr, file following returns:

    • GSTR-3B – On or before 20th of next month

    • GSTR-1 – On or before last date of next month from end of quarter