GST Department is Blocking Filling of GSTR-1 If Previous Month GSTR-3B is Not Filed

The CBDT has issued a notification for Blocking of Filing of GSTR-1 by adding a new sub-rule (6) under Rule 59 of the CGST Rules, GST Act 2017. CBIC has issued an update vide notification no. 94/2020 dated 22nd December 2020. This rule deals with the various form & mannerism of furnishing details of outward supplies under GST.

The above mentioned CGST Rule 59(6) says that If a GST registered taxpayer fails to file the return in Form GSTR-3B for the previous two months then he would not be allowed by the GST Portal to provide the details of outward supplies of goods or services or both in GSTR-1, this rule applies to Normal Taxpayers those who have not opted for QRMP Scheme.

Also, if the taxpayer has opted for the QRMP scheme to file returns on a quarterly basis, then he will not be allowed to file B2B sales on the IFF or filling of Form GSTR-1 if Filing Form GSTR-3B of last quarter is pending.

Earlier, non-filing of Form GSTR-3B used to result in the blocking in generation of E-way bill. But, now after the amendment, it will not only result in the blocking of the e-way bill generation but also Filling of Form GSTR-1 of the registered person as well as for those opting for QRMP Scheme.

The GST Department has implemented the same on the GST portal from 01st September, 2021. So, if the taxpayer/ Return filler is trying to save any data in Form GSTR-1 or in Form IFF for the Month of August 2021 & then Submits the same for filing, the portal will not accept the same. Hence, the Registered Taxpayers now need to file all the pending Forms GSTR 3B if they want to proceed with Filling of Form GSTR 1. Even the respective jurisdictional officers has not given any authority to gate-crash in the process.

If the Returns are not filled on time, Vendors of the registered taxpayers will be unable to get the ITC for that month and also non filling of Returns for a continuous period of six months will result into cancellation of the GST number.

Through this notification or update the Government is trying the get all the registered Taxpayers adhere towards compliance strictly & reduce the numbers of non-filers and also reduces numbers of GST Notices and tax evasions.

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