The Goods and Service Tax Network on 21st October 2022, has issued advisory on sequential filing of GSTR-1 & filing of GSTR-1 before GSTR-3B on GST Portal. The central Government has notified amendments to section 37(4) of CGST, Act, in which a taxpayers shall not be allowed to file GSTR-1 if previous GSTR-1 is not filed and as per sec 39(10) a taxpayer shall not be allowed to file GSTR-3B if GSTR-1 for the same tax period is not filed.
These sections are reproduced below:
Section 37(4) : A registered person shall not be allowed to furnish the details of outward supplies under sub-section (1) for a tax period, if the details of outward supplies for any of the previous tax periods has not been furnished by him:
Section 39(10) : A registered person shall not be allowed to furnish a return for a tax period if the return for any of the previous tax periods or the details of outward supplies under sub-section (1) of section 37 for the said tax period has not been furnished by him.
Therefore it has been notified that these changes shall 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.
Further, from October, 2022 tax period onwards, filing of GSTR-1 will also be mandatory before filing GSTR-3B. ( Taxpayer will not be allowed to file GSTR-3B for October, 2022 period if GSTR-1 of October 2022 period is not filed).