The Goods and Services Tax (GST) portal has informed the taxpayers that the sequential filing of GSTR-1 & filing of GSTR-1 before GSTR-3B on GST Portal shall not be allowed from 1st November 2022.
The Central Government has amended Section 37 & Section 39 of 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 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.
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), 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.
“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. 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. Taxpayer will not be allowed to file GSTR-3B for October, 2022 period if GSTR-1 of October, 2022 period is not filed,” the GSTN said.
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