Rohit Kumar Singh
Blocking of GSTR 1 of subsequent month if GSTR 3B of preceding month is pending - Rule 59(6)
GSTN portal has implemented Rule-59(6) of the CGST Rules, 2017 with immediate effect. As per Notification No. 35/2021 - Central Tax dated 24th September 2021, clause (a) of the sub-rule (6) of Rule 59 of CGST Rules, 2017 was amended.
By way of this amendment, for the words "for preceding two months", the words "for the preceding month" were substituted with effect from 1st January 2022.
This means that from 1st January 2022 onwards, if a monthly filer has not filed the GSTR-3B for the preceding month, then such taxpayer will not be allowed to file the GSTR-1 for the subsequent month, till the GSTR-3B for the preceding month is filed.
This functionality will be implemented on the GST Portal shortly, after which the system will check the filing of preceding GSTR-3B before permitting to file GSTR-1 for the subsequent month.
Illustration
A taxpayer has not filed the monthly GSTR-3B for November 2021. Now, if the taxpayer tries to file GSTR-1 for Dec 2021 on 10th January 2022. The system will not allow the filing of GSTR-1 for December 2021, and will allow filing of GSTR-1 for Dec 2021 only after the filing of GSTR-3B for November 2021.
Taxpayers may kindly ensure timely filing of GSTR-1 and GSTR-3B in consonance with Rule 59 of CGST Rules, 2017 to avoid any inconvenience in this regard. You may reach out to suppliers to remind them to file their returns on time, to keep availing ITC within due period.
Click here for the official notification released by the GST Portal
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