Quick Summary
1. The Central Government has amended Section 37 Section 39 of Central Goods Service Tax Act (CGST), 2017 vide Notification No. 18/2022Central 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 Serv
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FAQ :
Taxpayers must now file their GSTR-1 for a previous tax period before filing the GSTR-1 for the current period. Also, GSTR-1 must be filed before GSTR-3B for the same tax period.
The amendments to the CGST Act were made effective from 1st October 2022, and these changes will be operational on the GST Portal from 1st November 2022.
You will not be allowed to file your GSTR-1 for the current tax period if the GSTR-1 for any previous tax period has not been furnished.
No, you will not be allowed to file your GSTR-3B for a tax period if the GSTR-1 for that same tax period has not been filed.
Sections 37 and 39 of the Central Goods & Service Tax Act, 2017 have been amended.
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