The Goods and Services Tax (GST Council), in its 45th meeting, has decided that GSTR-3B Defaulters cannot file GSTR-1.
The council with the objective to streamline the GST Compliance, the registered person shall not be allowed to furnish FORM GSTR-1, on his failure to furnish the return in FORM GSTR-3B.
Further, the late fee for delayed filing of FORM GSTR-1 to be auto-populated and collected in the next open return in FORM GSTR-3B.
The GSTR-3B is a self-declared summary GST return filed every month (quarterly for QRMP scheme). It must be filed by a registered taxpayer from July 2017 onwards. A separate GSTR-3B must be filed for every GSTIN. The GST liability must be paid on or before the date of filing GSTR-3B, earlier of its due date.
