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3B return filing without filing last month return

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madhusudan

job

32 Points Posted on 17 November 2020

can we file Gstr 3b of oct'20., without filing for the month of sep'20?

Replies (4)

Quick Summary

Under GST law, you cannot file your GSTR-3B for a tax period if you haven't filed the return for any previous periods. This means you must file your September GSTR-3B before you can file for October. While you can file GSTR-1 without filing previous GSTR-3Bs, you will receive alerts reminding you of the pending GSTR-3B.

Shivam RC

Student

23693 Points Posted on 17 November 2020

No Sir you cannot...

As per the Provision of Section 39(10) of the CGST Act 2017, "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 has not been furnished by him."

Hence you cannot proceed to file your FORM GSTR-3B for the month of October 2020 without filing GSTR-3B for the September month. It is not allowed under the GST Law.

madhusudan

job

32 Points Posted on 17 November 2020

Can gstr1 be filled without filing earlier months gstr3b?

Shivam RC

Student

23693 Points Posted on 17 November 2020

Yes Sir that can be done but an alert message will be coming to your registered mobile number and email address that you have filed GSTR-1 for a particular tax period ( say Sep'20 ) but your GSTR-3B is pending...