GST Portal: Advisory on the Sequential Return Filing under GST

Centre issued Notification No. 18/2022, dated 28th September 2022, to amend the Central Goods & Service Tax Act (Central GST), 2017, to interlink the GST return filing. 

Section 37(4) states that a registered person shall not be allowed to furnish the details of outward supplies (GSTR-1) if he has not furnished the same return for the previous tax periods. Simply put, taxpayers can not file GSTR-1 if a previous month/quarter GSTR-1 has not been filed.

Whereas section 39(10) of the Central GST Act states that a registered person shall not be allowed to furnish a return (GSTR-3B) for a tax period if he has not filed the same return for any previous tax periods or the details of outward supplies (GSTR-1) for the same tax period. Simply put, a taxpayer shall not be allowed to file GSTR-3B if the previous month/quarter GSTR-3B or the same month/quarter GSTR-1 is not filed.

Earlier, the department interlinked the GSTR-3B filing with the previous GSTR-3B filings. However, with the amendment, the department interlinked the GSTR-3B filing with the current month/quarter GSTR-1 filing.

GST portal clarified that these changes would be implemented prospectively and be operational on the portal from 01st November 2022. Accordingly, from October 2022 onwards, the filing of the previous period GSTR-1 will be mandatory before filing the current period GSTR-1. For example, you must file October 2022 GSTR-1 to file the November 2022 GSTR-1. 

Also, from October 2022 onwards, GSTR-1 filing is mandatory before filing GSTR-3B of the same tax period. For example, you will not be allowed to file October 2022 GSTR-3B if you haven’t filed October 2022 GSTR-1.

For any clarifications/feedback on the topic, please contact the writer at

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