From January rather than 12 at now, the businesses whose turnover exceeds Rs 5 cr turnover will have to furnish only GST sales return or GSTR-3B. There shall be 94 lakh assessees to which the policy of Quarterly filing of Return with Monthly Payment (QRMP) 
From January the small assessee will urge to furnish only 8 returns (four GSTR-3B and four GSTR-1 returns) in a year, said the sources. The concern to provide the input tax credit (ITC) is given by the scheme only on the given reported invoices so as to impose a barrier on the bogus invoices 
In IFF the small assessee who has chosen to be quarterly return filers beneath the QRMP policy will enable to upload and furnish these invoices even in the 1st and 2nd month of the quarter as per the demand of the applicant. This will engage the buyers who had to avoid buying from the small assessee before in context to upload the invoices in the system on the monthly grounds said sources.
As per the sources, the assessee will not require to upload and furnish the invoices for the month and can upload along with filing the invoices which are needed to be furnished in IFF according to the needs of the applicant. The left invoices for the 1st and 2nd months could be uploaded for quarterly GSTR-1 return 
On Oct 5 the GST department declared that the enrolled individual who has an average turnover of Rs 5 cr might be permitted to file the return on the quarterly grounds within the monthly tax filing w.e.f 1 January 2021. The assessee who has a turnover of Rs 5 cr has the option to furnish the GSTR-1 and GSTR-3B returns on the quality grounds started from the January-March period within the launch of QRMP policy. Assessee can make GST payments 
