GST law provides for restriction in filing of GSTR-1 in certain cases :
a) in case of monthly filer, he is not allowed to file GSTR-1 if GSTR-3B is not filed for preceding two months;
b) in case of quarterly filer, he is not allowed to file GSTR-1 or use the invoice furnishing facility, if he has not filed GSTR-3B for preceding tax period;
This provision will be implemented on GST Portal from 1st September, 2021. This check will operate on clicking the SUBMIT button of GSTR-1 and the system will give an error message if the said GSTR-3B is/are not filed. Records which have been saved in GSTR-1 will remain saved and filing of such records will be permitted after filing of the said GSTR-3B.
As this provision will be completely automated on the GST portal, similar to the blocking & un-blocking of e-way bill as per Rule-138E, the facility for filing of GSTR-1 will be restored immediately after filing of relevant GSTR-3B. No separate approval would be needed from the tax-officer to restore the facility for filing of GSTR-1.
To ensure no disruption in filing GSTR-1/IFF, taxpayers who have not filed their pending GSTR-3B, especially from period November 2020 and afterwards may do so at the earliest.