From 1st January 2021, taxpayers who fail to file the GSTR-1 and GSTR-3B for two consecutive months will get their GST registration canceled. Additionally, if you had missed the due date for filing of GSTR1, according to Section 37(4) of the Central Goods and Services Tax Act, a taxpayer shall not be allowed to file GSTR-1 if a previous GSTR-1 is not filed and as per Section 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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