The GST Common Portal is not allowing the taxpayers to open GSTR-3B of October, if GSTR-1 for the same tax period i.e. October has not been filed. Amended section 39(10) restricts the filing of GSTR-3B for the current tax period if any of the GSTR-1 for the previous period including the current period has not been furnished by the taxpayer.
Source Taxscan
Latest Posts in "India"
- India to Impose New Health and Security Tax on Tobacco Machinery, Amend GST Compensation Levy
- Punjab Trade, Tax Bodies Threaten Statewide Stir Over Delayed VAT, GST Refunds
- Briefing Document & Podcast: E-Invoicing and E-Reporting in India
- Meghalaya Extends VAT Exemption on Fruit Wine to 10 Years, Boosting Local Wine Industry
- Allahabad HC: Arbitrary GST Registration Cancellations Without Reasons Amount to ‘Economic Death’ for Businesses
