Answer

1. F

   Facts

   No. Since the 2022 amendment to Sec 39(10), GSTR-3B for a period cannot be filed until GSTR-1 for that period is filed, and also not if any earlier GSTR-3B is pending. The portal enforces this order.

2. P

   Provisions and law

   • Sec 39(10), CGST Act 2017A return cannot be filed if an earlier return or that period's GSTR-1 is pending
   • Sec 37, CGST Act 2017Details of outward supplies to be furnished in GSTR-1
3. A

   Analysis

   The sequence is fixed: GSTR-1, then GSTR-1A if needed, then GSTR-3B. If GSTR-1 is late, GSTR-3B automatically becomes late too, and both attract their own late fee. If you are catching up several months, file them month by month in order, GSTR-1 then GSTR-3B for each.

4. C

   Conclusion

   1. 1File GSTR-1 for the month first
   2. 2Correct errors through GSTR-1A if needed
   3. 3File GSTR-3B for the same month
   4. 4For backlogs, repeat month by month starting with the oldest

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.