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

The Central Government has amended Section 37 & Section 39 of CGST
Act 2017 vide Notification No. 18/2022–Central Tax dated 28th September,
2022 with effect from 01 October, 2022. According to section 37(4) of
CGST, Act, 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 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.

Illustration: Filing of October, 2022 period GSTR-1 will be mandatory
before filing GSTR-1 of November, 2022 period.

Further, from October, 2022 tax period onwards, filing of GSTR-1 will also
be mandatory before filing GSTR-3B.

Illustration: Taxpayer will not be allowed to file GSTR-3B for October,
2022 period if GSTR-1 of October, 2022 period is not filed.