Sequential filing of GSTR-1 & filing of GSTR-1 before GSTR-3B on GST Portal

Last updated: 22 October 2022

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

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Category GST   Report

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