GSTR 1 to be blocked in case of non-filing of GSTR 3B

Taxpayers will not be allowed to furnish form GSTR-1 if they have not furnished their Form GSTR-3B for the preceding two months. This is in similar lines with the QRMP (Quarterly Return Monthly Payment) Scheme. As per the scheme if the taxpayer has opted for QRMP scheme and has defaulted in filing Form GSTR-3B of the previous quarter then subsequent filing of Form GSTR-1/ Invoice Furnishing Facility will not be allowed.

The Relevant Text of the Notification is as follows:

8. In the said rules, in rule 59, after sub-rule (4), the following sub-rule shall be inserted, namely: –
―(5) Notwithstanding anything contained in this rule, –

(a) a registered person shall not be allowed to furnish the details of outward supplies of goods or services or both under section 37 in FORM GSTR-1 if he has not furnished the return in FORM GSTR-3B for the preceding two months;

(b) a registered person, required to furnish a return for every quarter under the proviso to sub-section

(1) of section 39, shall not be allowed to furnish the details of outward supplies of goods or services or both under section 37 in FORM GSTR-1 or using the invoice furnishing facility, if he has not furnished the return in FORM GSTR-3B for preceding tax period;

(c) a registered person, who is restricted from using the amount available in electronic credit ledger to discharge his liability towards tax in excess of ninety-nine percent. of such tax liability under rule 86B, shall not be allowed to furnish the details of outward supplies of goods or services or both under section 37 in FORM GSTR-1 or using the invoice furnishing facility, if he has not furnished the return in FORM GSTR-3B for preceding tax period.