Your filing route depends on your registration, turnover, scheme, business activity, invoice volume and the records you maintain. A professional should confirm eligibility before you choose a scheme.

When monthly support may fit

Businesses with regular invoices, frequent input-tax-credit reconciliation, multiple registrations or a need for closer month-to-month review may prefer a monthly workflow.

When quarterly support may fit

Eligible smaller businesses with lower transaction volume may consider a quarterly route, subject to current rules and scheme conditions. Quarterly does not mean records can be ignored during the quarter.

What to prepare

• Sales and purchase registers
• Tax invoices and credit/debit notes
• Bank and payment records
• Input-tax-credit support
• Previous returns and notices, if any