Explanation
The core of this formula is the MOD function.
The divisor is hardcoded as 3, since we want to do something every 3rd month.
For example, MOD(10,3) = 1.
The result of MOD carries the same sign as the divisor.
COLUMN Function
The Excel COLUMN function returns the column number for a reference.
For example, COLUMN(C5) returns 3, since C is the third column in the spreadsheet.
When no reference is provided, COLUMN returns the column number of the cell which contains the formula.