The GST Common Portal is not allowing the taxpayers to open GSTR-3B of October, if GSTR-1 for the same tax period i.e. October has not been filed.
Amended section 39(10) restricts the filing of GSTR-3B for the current tax period if any of the GSTR-1 for the previous period including the current period has not been furnished by the taxpayer.
The Central Government has amended Section 37 & Section 39 of the Central Goods & Service Tax Act (CGST), 2017 vide Notification No. 18/2022–Central Tax dated 28th September 2022 with effect from 01 October, 2022.
According to section 37(4) of the CGST, Act, a taxpayer shall not be allowed to file GSTR-1 if a 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.
Section 37(4) of Central Goods & Service Tax Act, 2017, 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. As per Section 39(10), the 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.
