Rule 61A explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Rule 61A tells a registered person how to opt for quarterly returns under the proviso to section 39(1): by indicating a preference on the common portal within a window that runs from the first day of the second month of the preceding quarter to the last day of the first month of the quarter. It also says when the option continues, when it ends, and when a person whose aggregate turnover crosses five crore rupees must go back to monthly returns.
This article follows the Central Goods and Services Tax Rules, 2017 as amended up to 31 October 2025 in the compilation consulted; notifications issued after that date should be checked.
A registered person intending to furnish return quarterly under the proviso to section 39(1), in accordance with the conditions and restrictions notified, indicates a preference electronically on the common portal from the 1st 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 exercised. The option continues unless the person becomes ineligible or opts for monthly. A person cannot opt if the last return due on the date of exercising the option has not been furnished. Under sub-rule (2), aggregate turnover exceeding 5 crore rupees during the current financial year means monthly returns from the first month of the next quarter.
The section behind the rule
Rule 61A is made for the proviso to section 39(1) of the CGST Act, 2017, which allows returns for each quarter for a class of persons. The class itself is not in the rule: rule 61A speaks of "the conditions and restrictions notified in this regard", and the notification is not in the sources consulted. See sections 37 to 39 of the CGST Act: GSTR-1 and GSTR-3B. The quarterly due dates for FORM GSTR-3B and the monthly deposit in FORM GST PMT-06 are in rule 61: see rule 61 of the CGST Rules, 2017. If you are deciding between monthly and quarterly filing, our GST return filing service can set out the effect for your business.
The footnote records that rule 61A was inserted by Notification No. 82/2020 - CT dated 10.11.2020.
Sub-rule (1): the option window
"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 1st 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."
Parts of the sentence:
- Who. A registered person intending to furnish return quarterly under the proviso to section 39(1).
- Subject to. The conditions and restrictions notified. They are not printed in the rule.
- How. By indicating a preference, electronically, on the common portal.
- When. From the 1st 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 exercised.
First proviso: the option continues
"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.
So the option need not be repeated each quarter. It ends on ineligibility or on the person's own choice of monthly returns.
Second proviso: the bar
"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."
The test is the last return due on the date the option is exercised. If it has not been furnished, the person is not eligible to opt.
Sub-rule (2): turnover above 5 crore rupees
"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."
- Test. Aggregate turnover exceeding 5 crore rupees during the current financial year. The figure is printed in the rule in numerals.
- Consequence. The person shall opt for monthly returns.
- From when. From the first month of the quarter succeeding the quarter in which the aggregate turnover exceeds 5 crore rupees.
The rule does not say what the notified conditions are, so it is not possible to say from the rule alone whether a person below 5 crore rupees is eligible; check the notification.
The timeline for a quarter
The window is easiest to see by an example in calendar terms. For a quarter that starts on 1 July, the preceding quarter is April to June, and its second month is May. The window therefore runs from 1 May to 31 July, the last day of the first month of the quarter for which the option is exercised.
Who does what, by when
| Who | What | When | Rule |
|---|---|---|---|
| Registered person intending to file quarterly | Indicates his preference electronically on the common portal, per the notified conditions | From the 1st day of the second month of the preceding quarter till the last day of the first month of the quarter | 61A(1) |
| Same, once he has opted | Continues quarterly for future tax periods | Until ineligible or opts monthly | 61A(1) first proviso |
| Registered person with the last return due not furnished | Not eligible to opt | On the date of exercising the option | 61A(1) second proviso |
| Registered person whose aggregate turnover exceeds 5 crore rupees in the current financial year | Opts for monthly returns | From the first month of the quarter succeeding the quarter in which turnover exceeds 5 crore rupees | 61A(2) |
A worked example
Palm Grove Traders, an invented firm, wants to furnish quarterly returns for the quarter beginning on 1 July. It meets the conditions notified (a point on which the rule is silent and the notification must be checked). The last return due on the date it applies has been furnished. It indicates its preference on the common portal on 20 June. The date falls inside the window, which runs from 1 May to 31 July, so the option is validly exercised.
Had Palm Grove not furnished the last return due on that date, the second proviso would have made it ineligible to opt.
From then on, it files quarterly without repeating the option. In the quarter ending 30 September, its aggregate turnover for the current financial year crosses 5 crore rupees. Under sub-rule (2) it must opt for monthly returns from the first month of the quarter following that quarter, that is, from October.
Points to watch
- The window is two-sided. It opens on the 1st day of the second month of the preceding quarter and closes on the last day of the first month of the quarter.
- A missed return blocks the option. Check the last return due on the date of the option.
- Turnover is measured for the current financial year. The change to monthly takes effect from the quarter following the one in which the 5 crore rupees figure is crossed.
- Notified conditions. Eligibility depends on notified conditions that are not in the rule.
- Related provisions. For due dates and deposits see rule 61; for the statement of outward supplies see rule 59.
Need help choosing between monthly and quarterly returns?
The quarterly option brings monthly deposits and a different filing rhythm, and it carries a turnover exit. We assess your eligibility against the notified conditions, set the filing calendar and monitor the 5 crore rupees line. See our GST return filing service.
Key takeaways
- Rule 61A(1): indicate the preference on the common portal from the 1st day of the second month of the preceding quarter till the last day of the first month of the quarter.
- The option continues for future tax periods unless the person becomes ineligible or opts monthly.
- A person whose last return due on the date of the option is unfiled is not eligible to opt.
- Rule 61A(2): aggregate turnover exceeding 5 crore rupees in the current financial year means monthly returns from the first month of the next quarter.
- The conditions and restrictions are notified; they are not in the rule.
Read next
- Rule 61 of the CGST Rules, 2017: form and manner of furnishing of return
- Rules 63 and 64 of the CGST Rules, 2017: returns by non-resident taxable person and OIDAR supplier
- Rule 62: CMP-08 and GSTR-4 composition returns
- Rule 59 of the CGST Rules, 2017: furnishing details of outward supplies
Disclaimer: Based on the Central Goods and Services Tax Rules, 2017 and the GST Acts as amended up to 31 October 2025 in the compilation consulted, read with the Finance Act, 2026 where this article says so, as consulted on 2 October 2026. Notifications, circulars and amendments issued after that date, the forms on the common portal and the way the tax authorities apply these provisions should be checked. This article is general information, not legal advice; check the official text before acting.