01 Sequential Filing of Form GSTR-1 and filing of Form GSTR-1 prior to Filing of Form GSTR-3B
• From October-2022, tax period onwards, filing of Form GSTR-1 has been made sequential. The system would not allow filing of Form GSTR-1 until the GSTR-1 for the previous return period is filed.
• In addition, w.e.f. October-2022 tax period onwards, filing of Form GSTR-1 before filing of Form GSTR-3B for a particular tax period has been made mandatory on the portal.
This would apply to both Monthly and Quarterly filers.
The above error will be shown & you can’t open GSTR-3B if GSTR-1 is not filed.
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