GST council in its 22nd meeting held on 6th October 2017 in New Delhi, finally recommended the GST returns to be filed on quarterly basis. Though as of now registered person with annual aggregate turnover up to Rs. 1.5 crore are allowed to file quarterly returns, but this would bring a much relief to small and medium enterprises. But at the same time this will force the other registered persons to manually enter the purchase details on monthly basis for the inward supplies from quarterly person in their GSTR-2.