Registered persons with an aggregate turnover exceeding Rs. 5 crore in the preceding financial year, or those who have not opted for the Quarterly Return Monthly Payment (QRMP) scheme, are required to file their statement of outward supplies on a monthly basis. This compliance is crucial for maintaining a seamless credit flow in the GST ecosystem.

Filing Requirements

For the quarter of January to March 2026, these taxpayers must adhere to the following monthly filing schedule for Form GSTR-1:

• January 2026 Return: Due by 11th February 2026
• February 2026 Return: Due by 11th March 2026
• March 2026 Return: Due by 11th April 2026

As mandated by Section 37 of the CGST Act, 2017, read with Rule 59 of the CGST Rules, 2017, Form GSTR-1 must contain detailed information of all outward supplies, including B2B invoices, B2C supplies, credit/debit notes, and amendments.

The eligibility criteria for the QRMP scheme are detailed in Notification No. 84/2020-Central Tax, dated 10-11-2020. Taxpayers exceeding the turnover threshold are not eligible for quarterly filing and must comply with monthly deadlines. Timely filing is essential to avoid late fees and to ensure that the recipients of your supplies can avail Input Tax Credit (ITC) promptly.

For expert guidance on this topic, contact your tax professional today.