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RET-1, RET-2 (Sugam) and RET-3 (Sahaj) were proposed GST return forms, not the live filing choices shown by the GST Portal today. The current system remains based on GSTR-1 for reporting outward supplies and GSTR-3B for the summary return and tax liability. Eligible taxpayers can choose monthly filing or the QRMP scheme, which combines quarterly returns with monthly tax payments. This guide explains what changed, what did not, and how to select and operate the filing option that applies to your business.
The first thing to know: RET-1/2/3 is historical, not a current portal option
The phrase “new return framework” commonly refers to a GST Council proposal built around three forms: GST RET-1, RET-2 (Sugam) and RET-3 (Sahaj). That proposal also included GST ANX-1 for reporting outward-supply information and GST ANX-2 for recipients’ input-tax-credit information. The intention was to replace the earlier return architecture with a more structured system and to offer quarterly filing to smaller taxpayers.
Implementation was postponed. GST Council agenda material records a policy decision to continue the GSTR-1 and GSTR-3B system and to align the law with that system. In its account of the 42nd GST Council meeting, the Council stated: “In the 42nd GST Council meeting, it was recommended that the present system of GSTR-1/3B return filing to be continued and the GST laws may be amended to make the GSTR-1/3B return filing system as the default return filing system.”
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1Clear out junk files and repair common Windows errors2Scan for outdated or missing drivers - takes under a minute3Repair Windows errors before they cause bigger problemsConsequently, a taxpayer should not look for RET-1, RET-2 or RET-3 when filing on the current GST Portal. Those forms explain the direction of an earlier reform proposal; they are not a substitute for the live GSTR-1, GSTR-3B and QRMP procedures. The practical changes introduced since then have been incremental improvements to the existing system.
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How the current GST return system fits together
GSTR-1: the outward-supplies statement
GSTR-1 captures the details of supplies made during a tax period. Depending on the transaction, the return can include invoice-level information for specified supplies to registered buyers, inter-state supplies to unregistered consumers, exports, debit and credit notes, advances, amendments, exempt supplies and non-GST supplies. It also includes HSN or SAC summaries and specified e-commerce-related supplies.
GSTR-1 is not optional merely because there was no activity. A taxpayer required to file it must submit a nil GSTR-1 for a period in which there are no reportable transactions, unless a particular exemption or portal instruction applies.
GSTR-3B: the summary return and tax-payment record
GSTR-3B is the summary return used to declare taxable supplies, input-tax credit and the resulting tax liability. It is filed alongside the GSTR-1 process in the current framework. The frequency of both forms depends on whether the taxpayer files monthly or under QRMP.
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Because GSTR-1 contains invoice and document details while GSTR-3B contains summarized liability and credit figures, the two returns should be reconciled before submission. Differences can affect a customer’s credit visibility, the taxpayer’s liability and later amendments.
Choose between monthly filing and QRMP only after checking eligibility
The GST Portal describes two filing-frequency paths for taxpayers covered by the relevant rules. Monthly filing is the regular option. QRMP is a scheme for eligible taxpayers with aggregate annual turnover up to ₹5 crore, subject to registration, turnover and filing conditions displayed by the portal. Taxpayers whose aggregate annual turnover exceeds ₹5 crore have a monthly-only filing preference in the portal’s profile guidance.
| Decision axis | Monthly filing | QRMP quarterly filing |
|---|---|---|
| GSTR-1 frequency | Monthly | Quarterly |
| GSTR-3B frequency | Monthly | Quarterly |
| Tax payment cadence | Monthly return and payment flow | Monthly challan payment while returns are quarterly |
| Eligibility | Used where QRMP is unavailable or not selected | Aggregate annual turnover up to ₹5 crore, plus portal conditions |
| Interim B2B reporting | GSTR-1 is filed each month | Optional IFF for the first two months of a quarter |
| Ordinary GSTR-1 due date in the portal FAQ | 11th day of the succeeding month | 13th day of the month succeeding the quarter |
The dates in the table are the ordinary dates stated in GST Portal FAQs. A government notification can extend a due date, and the applicable date can vary by tax period or jurisdictional instruction. Always confirm the date shown for the relevant period before relying on a calendar entry.
Monthly filing: what the process requires
Who generally uses it
Monthly filing applies when the taxpayer is not eligible for QRMP, does not select QRMP, or has a turnover above the scheme threshold. It is also the practical choice for businesses that need to report transactions every month and prefer not to maintain a separate quarterly payment cycle.
GSTR-1 timing
The GST Portal’s GSTR-1 FAQ gives the usual monthly due date as the 11th day of the succeeding month. For example, a return for a month is ordinarily due on the 11th of the next month, unless an extension is notified. The portal may also display a different instruction for a particular period, so use the live filing screen and current notification rather than an old calendar.
Monthly reconciliation routine
- Close the sales register for the month and identify taxable, exempt, non-GST, export and e-commerce supplies.
- Check buyer GSTINs, place of supply, tax rate, invoice number and document dates before uploading.
- Reconcile the invoice-level figures intended for GSTR-1 with the summary values that will appear in GSTR-3B.
- File GSTR-1 even when the period is nil if the taxpayer is required to submit it.
- Prepare and file GSTR-3B, then retain the filed returns, challans and reconciliation evidence.
QRMP: quarterly returns with monthly tax payments
Who can opt for QRMP
The portal states that QRMP may be selected by an eligible registered taxpayer whose aggregate annual turnover in the preceding financial year was up to ₹5 crore. A newly registered taxpayer may also be able to select it when expected aggregate turnover is up to ₹5 crore. The scheme is not automatically available to every registration type or every taxpayer.
Portal checks include the registration category, turnover for the preceding and current financial year, filing of the latest GSTR-3B and the absence of saved GSTR-1 data for the applicable period. These checks can prevent selection even when the turnover appears to be within ₹5 crore. Resolve any pending return or saved-draft issue before attempting to change the profile.
What changes after selection
Under QRMP, both GSTR-1 and GSTR-3B are filed quarterly. Tax is not deferred until the quarterly return date: payment is made each month through a challan. This creates two separate obligations—monthly funding of the tax account and quarterly submission of the returns.
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Monthly payment discipline
- At the end of the first month, estimate the tax payable under the method available to you and create the required challan.
- Repeat the payment process for the second month instead of waiting for the quarter-end return.
- During the quarter-end month, complete the detailed records, reconcile the quarter and prepare both quarterly returns.
- File GSTR-1 and GSTR-3B by their applicable quarterly deadlines, adjusting the final liability for payments already made.
Missing a monthly challan can leave the electronic cash ledger short even though the formal returns are quarterly. Treat the payment calendar and the return calendar as separate controls.
IFF: optional early reporting for QRMP taxpayers
The Invoice Furnishing Facility (IFF) is an optional facility available to eligible QRMP taxpayers. It is used during the first two months of a quarter to report B2B invoices, credit notes and debit notes. The purpose is to make those documents visible to recipients earlier, potentially allowing the recipient to take credit on reported invoices in the same month.
IFF does not replace the quarterly GSTR-1. Documents reported through IFF still need to be managed correctly in the quarter’s records and not duplicated when the quarterly return is prepared. The portal FAQ states a 13th-of-the-next-month filing date for IFF, but the current period’s instructions should be checked before filing.
When IFF is useful
- Use it when important B2B customers need invoice data before the quarterly GSTR-1 is due.
- Use it when your accounting workflow can close and validate the first two months quickly.
- Skip it when early reporting would create duplicate, amended or inconsistent data that the team cannot reconcile.
How to prepare GSTR-1
The GST Portal lists three preparation methods. Select the one that matches transaction volume, controls and software capability.
Enter data online
Online entry works for smaller volumes or corrections that require direct review. Enter invoice and document details in the relevant tiles, validate the values and generate the summary before filing.
Use the Returns Offline Tool
The offline tool allows invoice and other return data to be prepared in a structured file and uploaded to the portal. It is useful when a business has many documents or wants a review step outside the browser. Validate the generated file and examine upload-error reports before submitting.
Connect through a GST Suvidha Provider
A third-party application can exchange return data through an authorized GST Suvidha Provider. Confirm that the application supports the required return tables, preserves document-level audit trails and provides a way to review rejected records before final filing.
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Select monthly filing when
- Your aggregate annual turnover is above ₹5 crore.
- The portal does not allow QRMP because a registration or filing condition is not met.
- Customers require invoice visibility every month and IFF would add unnecessary administration.
- Your finance team already closes and reconciles monthly.
Select QRMP when
- You are within the ₹5 crore aggregate annual-turnover threshold and satisfy the portal’s other conditions.
- Quarterly return preparation reduces administrative frequency without harming record quality.
- You can fund monthly tax challans and monitor them separately from quarterly filing.
- IFF can provide early B2B invoice visibility when customers need it.
Do not treat quarterly filing as quarterly bookkeeping
QRMP changes the filing cadence, not the need to maintain current records. Update sales, purchase, tax-rate, place-of-supply and customer-GSTIN data each month. Waiting until the third month makes duplicate documents, missed amendments and cash-flow surprises more likely.
Common mistakes and how to prevent them
Confusing the proposal with the live system
RET-1, RET-2 and RET-3 can still appear in older articles and presentations. Use the current GST Portal return tiles and instructions; do not attempt to map a live filing to a form that was part of the postponed proposal.
Assuming everyone can choose QRMP
The ₹5 crore figure is an eligibility threshold, not a universal entitlement. Registration type, turnover records, latest GSTR-3B status and saved GSTR-1 data can affect the portal decision.
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Forgetting monthly payments under QRMP
Quarterly GSTR-1 and GSTR-3B do not mean that tax can wait until the quarter closes. Create and track the monthly challans required by the scheme.
Duplicating IFF documents
Maintain a clear register of invoices and notes reported through IFF. During quarterly preparation, reconcile those records so the same document is not reported twice or omitted from the final data set.
Relying on an old due-date list
Portal FAQs give ordinary dates, but government notifications can extend them. Check the current filing period, the portal dashboard and applicable notifications before filing or imposing an internal deadline.
What to check before submitting any period
- Confirm whether the profile is set to monthly filing or QRMP for that period.
- Check turnover eligibility and any portal message that blocks or changes the selected option.
- Verify that GSTR-1 data is complete, including amendments, notes, exports, advances, exempt supplies and HSN/SAC summaries where applicable.
- Match GSTR-1 totals with the figures intended for GSTR-3B.
- For QRMP, confirm that required monthly challans have been paid and recorded.
- For IFF users, reconcile every invoice and note reported in the facility.
- Check the live due date and any extension notification before signing and filing.
- Download acknowledgements and preserve the supporting records.
Bottom line for GST taxpayers
The “new” RET framework is best understood as a postponed reform proposal, not as the return menu you should use today. The operational choice is between monthly GSTR-1 and GSTR-3B filing and QRMP, where eligible taxpayers file both returns quarterly but pay tax monthly through challans. IFF can provide optional early B2B reporting in the first two months of a QRMP quarter. Check your portal profile, current period instructions and notifications every time the filing window changes.
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