TMI BlogAdvisory on sequential filing of GSTR-1X X X X Extracts X X X X X X X X Extracts X X X X ..... Advisory on sequential filing of GSTR-1 - Goods and Services Tax - GST Dated:- 22-10-2022 - News - Sequential filing of GSTR-1 filing of GSTR-1 before GSTR-3B on GST Portal 1. 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, 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 22. 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. 2. Section 37(4) 39(10) of Central Goods Service Tax Act, 2017 are reproduced below: Section 37(4) : A registered person sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... all 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 su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... b-section (1) of section 37 for the said tax period has not been furnished by him: 3. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... GSTR-1 will be mandatory before filing GSTR-1 of November, 2022 period. 4. 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. Thanking You, Team GSTN - News - Press release - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... PIB Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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