Manner of opting for furnishing quarterly return
Rule 61A of the CGST Rules
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How to opt for quarterly filing under QRMP: the choice is made on the portal during the notified window for the quarter, and once made it continues until changed; taxpayers with turnover up to five crore rupees are eligible.
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The exact words of the law
1,485 characters, uneditedReproduced from the CBIC text. We explain it above — but you should always be able to read it yourself.
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(1) Every registered person intending to furnish return on a quarterly basis under proviso to sub-section
(1) of section 39 , shall in accordance with the conditions and restrictions notified in this regard, indicate his preference for furnishing of return on a quarterly basis, electronically, on the common portal, from the 1 st day of the second month of the preceding quarter till the last day of the first month of the quarter for which the option is being exercised: Provided that where such option has been exercised once, the said registered person shall continue to furnish the return on a quarterly basis for future tax periods, unless the said registered person,-
(a) becomes ineligible for furnishing the return on a quarterly basis as per the conditions and restrictions notified in this regard; or
(b) opts for furnishing of return on a monthly basis , electronically, on the common portal: Provided further that a registered person shall not be eligible to opt for furnishing quarterly return in case the last return due on the date of exercising such option has not been furnished.
(2) A registered person, whose aggregate turnover exceeds 5 crore rupees during the current financial year, shall opt for furnishing of return on a monthly basis ,electronically, on the common portal, from the first month of the quarter, succeeding the quarter during which his aggregate turnover exceeds 5 crore rupees.]
What changed, and when
The amendment trail, newest first — because the version that applies to your case depends on the period.
2020-11-10 · Inserted
82/2020-CTdated10
Inserted vide Notification No. 82/2020-CT dated 10.11.2020.
Where this comes from
Text reproduced from the Central Board of Indirect Taxes and Customs, as available on 2026-09-05. The explanation and practice notes above are GSTZone’s own, written for this hub. If you spot anything out of date, tell us and we’ll fix it — this hub is checked daily against CBIC.
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