GSTR-1 from January 22

1) One can not file GSTR1 , if previous period GSTR3B not filed . for example if you have not filed GSTR3B of JANUARY month , then you can not File GSTR1 of February .

2) Your GSTR1 and GSTR3B must match , if you under report in GSTR3B compair to GSTR1 , then difference tax payable , so file correctly , GSTR1 and GSTR3B must match in every coming month.

If any more changes just confirm with GSTN help desk number or CBIC help desk number . Above are important changes I know .

Thank you sir