GST
GSTR-1 blocked because GSTR-3B pending
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Facts
GSTR-1 filing can be blocked if GSTR-3B for the earlier period is not filed. File the pending GSTR-3B first.
Provisions and law
- Rule 59(6), CGST Rules 2017Restricts filing GSTR-1 if GSTR-3B of the previous period is not filed
- Sec 46, CGST Act 2017A registered person who fails to file a return under Sec 39, 44, 45 or 52 gets a notice to file within 15 days
Analysis
Rule 59(6) ties GSTR-1 to the previous GSTR-3B. Your buyers need your GSTR-1 for their ITC, so delays hurt your customer relations too. Example: GSTR-3B for August pending blocks GSTR-1 for September; file August GSTR-3B, then September GSTR-1.
Conclusion
- Identify the pending GSTR-3B.
- File it with tax and late fee.
- Then file the blocked GSTR-1.
- Tell buyers when their invoices will reflect.
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Non-filing notice
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