With effect from 01.01.2022, a monthly filer would not be permitted to file the GSTR-1 if the GSTR-3B for the previous month is not filed. Presently, it is not allowed if GSTR-3B is not filed for previous two months. In case of quarterly filer, the same provision continues i.e. he would not be permitted to file the GSTR-1 / IFF, if the GSTR-3B for the previous quarter is not filed.
Presently, a registered person, who is restricted from using more than 99% of ITC was not allowed to file GSTR-1 / IFF if he has not filed the GSTR-3B for the preceding tax period. This restriction would be removed from 01.01.2022