First thing first, it is important to understand as to who all require GST Registration. Any business that records an annual aggregate revenue or turnover exceeding Rs. 5 crore is mandated to file a monthly returns along yearly return. Those who are required to file GSTR quarterly as per the QRMP mechanism, the count of GSTR filing varies. Except for exclusive instances, which include composition dealers, who need to file separate returns, not exceeding five GSTR filings per year.