The Goods and Services Tax (GST) portal has informed the taxpayers that the sequential filing of GSTR-1 & filing of GSTR-1 before GSTR-3B on GST Portal shall not be allowed from 1st November 2022. The Central Government has amended Section 37 & Section 39 of Central Goods & Service Tax Act (CGST), 2017 vide Notification No. 18/2022–Central 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.
Source Taxscan
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