BLOCKING FILING OF GSTR1 IN CASE OF NON-FILING OF GSTR-3B FOR THE PRECEDING TAX PERIOD

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BLOCKING FILING OF GSTR1 IN CASE OF NON-FILING OF GSTR-3B FOR THE PRECEDING TAX PERIOD

12/02/2022

BLOCKING FILING OF STATEMENT OF OUTWARD SUPPLIES IN FORM GSTR1 IN CASE OF NON-FILING OF RETURNS IN FORM GSTR-3B FOR THE PRECEDING TAX PERIOD

Changes have been implemented on the portal in terms of Notification No 35/2021-CT, dated 24th Sept., 2021, amending rule 59 (6) (a) & (b) of the CGST Act.

Consequently, w.e.f. 1 st January 2022, GSTR-1/IFF filing for a particular period will now be allowed for normal taxpayers (including monthly and quarterly filers) only if the taxpayers have filed the return in FORM GSTR-3B for the preceding tax period.