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 20^th of next month
   
   
   • 
     GSTR-1 – On or before 11^th 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 20^th of next month
   
   
   • GSTR-1 – On or before last date of next month from end of quarter