Due to non-filing of GSTR-1, the GST Common Portal restricts GSTR-3B

Sequential filing of GSTR-1 & filing of GSTR-1 before GSTR-3B on GST Portal:

1. A taxpayers shall not be allowed to file GSTR-1 if previous GSTR-1 is not filed and a taxpayer shall not be allowed to file GSTR-3B if GSTR-1 for the same tax period is not filed.
2. These changes are being implemented prospectively and will be operational on GST Portal from 01st November 2022. Accordingly, from October-2022 tax period onwards, the filing of previous period GSTR-1 will be mandatory before filing current period GSTR-1.
3. Further, from October, 2022 tax period onwards, filing of GSTR-1 will also be mandatory before filing GSTR-3B.

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Disclaimer:  This Article is only a knowledge sharing initiative and is based on the Relevant Provisions as applicable and as per the information existing at the time of the preparation. In no event RMPS & Co. or the Author or any other persons be liable for any direct and indirect result from this Article or any inadvertent omission of the provisions, update etc if any.

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