GSTN Update: GSTR-3B tab will not open before filing of GSTR-1

The Goods and Services Tax Portal has notified an important update regarding GSTR-3B and GSTR-1 form.

Now, GSTR-3B tab will not open before the filing of GSTR-1. It is now mandatory for taxpayers to file GSTR-1 first in order to file GSTR-3B. GSTN portal will not allow to file GSTR-3B before the filing GSTR-1.

What is GSTR-3B?

Form GSTR-3B is a simplified summary return that allows taxpayers to disclose and discharge their summary of GST liabilities for a certain tax period. Every tax period, a regular taxpayer is obliged to file Form GSTR-3B returns.

What is GSTR-1?

Form GSTR-1 is a monthly/quarterly Statement of Outward Supplies that must be filed by all regular and casual registered taxpayers who make outward supplies of goods and services or both, and it provides information on such outward supplies.