As per the GST Regime, any registered dealer must file GSTR 1 every month. GSTR 1 returns contain all the data of outward supplies made by the dealer during the month. But there are some taxpayers whose annual turnover does not exceeds INR 1.50 Crore. In such cases, they can opt-out filing their GSTR 1 in every quarter.
As per the GST regime, every person, business, or dealer who has registered for GST must file GSTR 3B within the due dates. Any entity that fails to file GSTR 3B within the time is liable to pay penalties. Even if an entity doesn't have any transaction during the month, it is mandatory that they must file GSTR 3B.