The proposed GST RET-1, RET-2 (Sugam) and RET-3 (Sahaj) forms are not the live return choices described by the GST Portal. The current filing system continues to revolve around GSTR-1 for outward-supply details and GSTR-3B for the summary return and tax payment. Eligible taxpayers can choose monthly filing or the QRMP scheme, which combines quarterly returns with monthly tax payments.
This distinction matters because old explainers often present RET forms as if taxpayers must select one today. RET-1/2/3 is historical policy background; your actual option depends on turnover, registration status, filing history and the choices currently enabled in your GST Portal profile.
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What happened to the proposed RET-1, RET-2 and RET-3 framework?
GST authorities originally planned to replace the earlier return architecture with a set of forms built around two annexures and a main return. The proposed system included:
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- RET-2 (Sugam): an alternate return for a narrower class of transactions.
- RET-3 (Sahaj): another simplified option for eligible taxpayers.
- GST ANX-1: outward-supply information reported by the supplier.
- GST ANX-2: recipient-side information intended to support input-tax-credit claims.
The design also contemplated quarterly filing for smaller taxpayers. GST Council agenda material records that implementation was postponed. The Council then moved toward incremental improvements to the existing GSTR-1 and GSTR-3B process instead of switching everyone to RET forms.
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An agenda note attributed to the 42nd GST Council meeting states: “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.”
Therefore, do not look for RET-1, RET-2 or RET-3 as the normal filing selection on the current portal. Treat those names as background to GST return reform, not as instructions for filing your next return.
What the current GSTR-1 and GSTR-3B system does
GSTR-1 reports outward supplies
GSTR-1 is the detailed statement of outward supplies. Depending on the transaction and table involved, it captures invoice-level information for specified registered supplies, inter-State supplies to consumers, exports, credit and debit notes, advances, amendments, exempt supplies, non-GST supplies, HSN or SAC summaries and specified e-commerce transactions.
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You must file GSTR-1 when you are required to furnish it, including for a tax period with no reportable activity. A nil period does not automatically remove the filing obligation.
GSTR-3B is the summary return
GSTR-3B remains the companion return in the current system. It summarizes liability, eligible input tax credit and the tax payable for the period. The filing frequency for GSTR-3B follows the monthly or quarterly option selected under the applicable rules, while payment mechanics differ under QRMP.
Monthly filing versus QRMP quarterly filing
The meaningful current choice is not between RET-1, RET-2 and RET-3. It is generally between monthly filing and the Quarterly Return and Monthly Payment (QRMP) scheme, provided you meet the portal’s conditions.
| Decision point | 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 payments while returns are filed quarterly |
| Who can use it | Taxpayers for whom QRMP is unavailable or not selected | Eligible taxpayers with aggregate annual turnover up to ₹5 crore, subject to other portal conditions |
| Interim B2B reporting | Reported in the monthly GSTR-1 | Optional Invoice Furnishing Facility (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 following the quarter |
The dates in the table are ordinary dates stated in GST Portal FAQs. Government notifications can extend a deadline, so verify the notice and filing period shown on the portal before relying on a date.
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Turnover threshold
The GST Portal describes QRMP as available where aggregate annual turnover in the preceding financial year was up to ₹5 crore. A newly registered taxpayer may also opt in when expected aggregate turnover is up to ₹5 crore. The ₹5 crore amount is a scheme eligibility ceiling, not an estimate of how many businesses use QRMP.
Other portal conditions
Turnover alone is not enough. The QRMP FAQ lists conditions that can block or delay the option, including:
- An eligible type of GST registration.
- Turnover within the applicable current and preceding-year limits.
- Filing of the latest GSTR-3B that the portal requires before selection.
- No saved GSTR-1 data for the applicable period when the choice is being made.
The portal profile manual says taxpayers whose aggregate annual turnover exceeds ₹5 crore have a monthly-only filing preference. If your profile does not show QRMP, do not attempt to force a quarterly filing by simply submitting a quarterly return; resolve the eligibility or profile issue first.
Selection windows change by period
QRMP selection is made through the GST Portal’s profile or return-frequency controls. The FAQ gives examples tied to earlier financial periods. Those examples should not be treated as a permanent calendar. Use the selection window displayed for your financial year and quarter, and check any current notification before changing frequency.
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How QRMP works after you opt in
Returns are quarterly
Under QRMP, both GSTR-1 and GSTR-3B are filed once for each quarter rather than every month. This reduces the number of formal returns for eligible businesses, but it does not eliminate monthly tax discipline.
Tax is still paid every month
Each month of the quarter requires a tax payment through a challan. The monthly payment step is separate from the quarterly return filing step. Maintain a month-by-month liability and payment record so the quarter-end GSTR-3B reconciles with the amounts already deposited.
IFF can report invoices before the quarter closes
QRMP taxpayers may use the optional Invoice Furnishing Facility for the first two months of a quarter. IFF is limited in scope: it is intended for B2B invoices and related credit notes or debit notes, not for every GSTR-1 table. Reporting through IFF allows recipients to see those invoice details earlier and can enable them to claim credit in the same month, subject to the normal legal conditions for input tax credit.
IFF is optional. A taxpayer that does not use it can report the relevant documents in the quarterly GSTR-1 instead. The portal FAQ states an ordinary IFF filing date of the 13th of the following month, but check the instructions and deadline applicable to the particular period.
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When are GSTR-1 filings due?
| Filing pattern | Ordinary GSTR-1 date stated in the GST Portal FAQ | Important qualification |
|---|---|---|
| Monthly filer | 11th day of the succeeding month | Subject to extension by government notification |
| QRMP quarterly filer | 13th day of the month after the quarter | Subject to extension; confirm the period on the portal |
| QRMP taxpayer using IFF | 13th day of the following month, as stated in the FAQ | Applies to the optional facility and should be checked against current portal instructions |
These are GSTR-1 and IFF dates. They should not be used as a substitute for checking the separate GSTR-3B filing or monthly challan requirements. The portal may display a revised date when a notification grants an extension.
How to prepare GSTR-1
Choose a data-entry method
The GST Portal identifies three preparation routes:
- Enter data online: open the return for the selected period and enter invoice and summary details in the relevant tables.
- Use the Returns Offline Tool: prepare invoice data in the official offline utility, generate the required file and upload it to the return.
- Use a GST Suvidha Provider: a third-party application can transmit return data through the permitted integration route.
Whichever route you choose, keep your sales register, credit and debit notes, export documentation, advance records and HSN or SAC summary aligned with the values submitted. Software convenience does not remove the taxpayer’s responsibility to validate the data.
Organize the records GSTR-1 asks for
- Invoices for specified supplies to registered recipients.
- Specified inter-State supplies to unregistered consumers.
- Exports and the related invoice or shipping information required for the table.
- Credit notes, debit notes and amendments to earlier disclosures.
- Advances received and adjustments where the relevant table requires them.
- Exempt, nil-rated and non-GST supplies.
- HSN or SAC summary information.
- Specified supplies made through e-commerce operators.
Before filing, compare the period’s draft with the prior period for unusual changes, confirm that amendments point to the correct original document and check that B2B documents intended for IFF are not accidentally omitted from the quarterly workflow.
Which option fits a taxpayer’s workflow?
Choose monthly filing when timing and frequent reporting matter
Monthly filing is the practical route when QRMP eligibility is unavailable, when turnover is above the ₹5 crore threshold, or when the business prefers to report invoices and reconcile tax every month. It also avoids the need to track a separate quarterly cycle and monthly challan payments.
Choose QRMP when the business can manage monthly payments but wants fewer returns
QRMP can suit an eligible small business with stable bookkeeping that can calculate and pay tax each month while preparing a complete quarterly return. It is not a deferral of tax payment. A business that needs customers to receive B2B invoice details promptly should consider using IFF during the first two months of each quarter.
Do not choose on turnover alone
Check registration type, the status of the latest GSTR-3B, saved return data and the selection window shown in the portal. A quarterly preference selected without meeting those conditions can create a filing problem even when turnover is below ₹5 crore.
Common mistakes and how to correct the process
Treating RET forms as live choices
Old articles and presentations may describe RET-1, Sugam and Sahaj in detail. Use them to understand the abandoned design, but file the forms currently enabled on your GST Portal account.
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Confusing quarterly returns with quarterly tax payments
QRMP makes GSTR-1 and GSTR-3B quarterly, not tax payments. Set a monthly calendar reminder for challan payment and retain proof for the quarter-end reconciliation.
Assuming IFF is compulsory
IFF is an optional early-reporting facility for specified B2B documents in the first two months of a quarter. If you do not need early visibility for recipients, report the documents in the quarterly GSTR-1, while still meeting the applicable deadline.
Using an old due-date calendar
Portal FAQs state ordinary dates but also recognize government extensions. Check the return tile, current notifications and the tax period before filing. A calendar copied from an earlier quarter can be wrong even when the ordinary date appears familiar.
Leaving a nil period unfiled
Where GSTR-1 is required, a period with no outward activity still needs the prescribed nil filing. Confirm the return status rather than assuming no transactions means no submission.
A practical pre-filing checklist
- Confirm whether your GST Portal profile shows monthly filing or QRMP.
- Verify aggregate annual turnover against the ₹5 crore QRMP ceiling and check the other eligibility conditions.
- Confirm that the latest required GSTR-3B has been filed.
- Check that no saved GSTR-1 data is blocking a profile change.
- Decide whether IFF is useful for B2B documents in the first two months of the quarter.
- Reconcile invoices, notes, exports, advances, amendments, exempt supplies and HSN or SAC totals.
- Check the period-specific due date and any extension notification.
- File the applicable GSTR-1 even for a nil-activity period when filing is required.
- For QRMP, record each monthly challan payment and reconcile it with the quarterly GSTR-3B.
What taxpayers should take away
The “new return framework” is best understood as a postponed RET-1/2/3 proposal rather than a live filing menu. Current compliance is built on GSTR-1 and GSTR-3B. Monthly filing is the default practical route when QRMP is unavailable or not selected. Eligible taxpayers with aggregate annual turnover up to ₹5 crore can use QRMP for quarterly returns while continuing to pay tax monthly, with IFF available as an optional early B2B-reporting tool. Because eligibility, selection windows and due dates can change by period, the GST Portal profile and current notifications should control the final filing decision.
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