The frequency of filing Form DRC-01C depends on your filing frequency for the GSTR-3B returns.
- If you have opted for the Quarterly Returns Monthly Filing (QRMP) scheme, you should file Form DRC-01C after submitting your quarterly GSTR-3B return.
- If you have chosen to pay your GSTR-3B return every month, you should file Form DRC-01C after submitting your monthly GSTR-3B return.