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, 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. 2. Section 37(4) 39(10) of Central Goods Service Tax Act, 2017 are reproduced below: Section 37(4) : A registered
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