Advisory on sequential filing of GSTR-1
GST
Dated:- 22-10-2022
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 person shall not be all
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