GSTN has enabled the option for opting for quarterly filing of GST returns under quarterly return with monthly payment (QRMP) scheme, for small taxpayers with annual aggregate turnover up to 5 Cr. will be made available on the common portal from 1st of January 2021.
Once a taxpayer opts-in he may file his FORM GSTR-1 and FORM GSTR-3B returns on a quarterly basis while paying their tax dues monthly through simple challan. This form for opting in the scheme shall be made available from the 5th of December 2020.
Source: #GST Portal