The CBIC vide Notification No. 35/2021 – Central Tax had notified certain amendments in Rule 59 of CGST Rules, 2017 to be effective from 1st January 2022. By way of the said amendments, in the said rule, for the words “for preceding two months”, the words “for the preceding month” are substituted with effect from 1st January 2022. That means from 1st January 2022 onwards, if a monthly filer has not filed the GSTR-3B for the preceding month, then such taxpayer will not be allowed to file the GSTR-1 for the subsequent month, till the GSTR-3B for the preceding month is filed.
Taxpayers may kindly ensure timely filing of GSTR-1 and GSTR-3B in consonance with Rule 59 of CGST Rules, 2017 to avoid any inconvenience in this regard.