The number of GST returns to be filed depends upon the nature and the size of the business. A regular GST-registered business with an annual turnover greater than ₹5 crore is required to file 25 GST returns in a year. Businesses with turnover up to ₹5 crore can opt for the QRMP (Quarterly Return Filing and Monthly Payment of Taxes) scheme. In that case, only 9 returns are to be filed in a year. Businesses with turnover up to ₹1.5 crore can also opt for the composition scheme under which they are required to file just one return in the entire financial year.