Madam, Video of yours on 19 Oct 2017 states that small traders the do not have to File monthly returns , they can opt for quartely filing , But the portal states that GSTR 3B monthly returns is compulsory , there is lot of confusion among tax payers. One return quarterly other monthly . Second the purpose for which this was introduced is also not solved , such as ease of compliance , locking of working capital etc. Also there is penalty for not complying. The GSt council is misleading tax payers. Kindly help.