{"id":1731,"date":"2022-02-24T07:20:18","date_gmt":"2022-02-24T07:20:18","guid":{"rendered":"https:\/\/www.gstrobo.com\/blog\/?p=1731"},"modified":"2023-04-21T07:40:26","modified_gmt":"2023-04-21T07:40:26","slug":"blocked-gstr-1-file-gstr-3b-today","status":"publish","type":"post","link":"https:\/\/www.gstrobo.com\/blog\/blocked-gstr-1-file-gstr-3b-today\/","title":{"rendered":"Blocked GSTR-1? File GSTR-3B Today!"},"content":{"rendered":"\n

The blocking of GSTR-1 filing has been announced by amending clause (a) of Rule 59(6) of the CGST Rules. The amendment was published by the CBIC in Notification No. 35\/2021 – Central Tax on September 24, 2021. In this blog, we will talk about every aspect related to the same and how you can unblock the GSTR-1<\/a> filing facility.<\/p>\n\n\n\n

\"blocked-gstr-one-file-gstr-three-b-today\"<\/figure><\/div>\n\n\n\n

Impact of GSTR-3B on GSTR-1<\/a><\/h2>\n\n\n\n

According to Rule 59(6) of the CGST Rules, if a registered taxpayer fails to file a GSTR-3B return for the previous month, he would not be unable to file information about the outward supply of goods or\/and services in GSTR-1<\/a>.<\/p>\n\n\n\n

Non-filing of GSTR-3B resulted in the generation of e-way bills being blocked, as per previous provisions. According to Rule 59(6) of the CGST Rules, if a registered taxpayer fails to file a GSTR-3B return for the previous month, he would not be unable to file information about the outward supply of goods or\/and services in GSTR-1.<\/p>\n\n\n\n

However, under these laws, the e-way bill,<\/a> as well as the GSTR-1 of the registered individual, would be blocked. In addition, if a taxpayer is compelled to submit GSTR-3B as a result of Rule 86B’s application and fails to do so, his GSTR-1 will be blocked.<\/p>\n\n\n\n

Implementation of Clause (a) of Rule 59(6) on the GST Portal<\/h2>\n\n\n\n

Clause (a) of Rule 59(6) of the CGST Rules, 2017 was amended by Notification No. 35\/2021 \u2013 Central Tax dated September 24, 2021. The terms “for the preceding two months” have been substituted by the words “for the preceding month” as of January 1, 2022.<\/p>\n\n\n\n

This implies that beginning January 1, 2022, if a monthly filer has not filed the GSTR-3B for the previous month, the taxpayer will be unable to file the GSTR-1 for the next month until the GSTR-3B for the previous month has been filed. This feature will be available on the GST Portal soon, after which the system will verify if the previous month’s GSTR-3B is filed before filing GSTR-1 of the subsequent month.<\/p>\n\n\n\n

Example to Understand the Applicability of Clause (a) of Rule 59(6)<\/strong><\/p>\n\n\n\n

The monthly GSTR-3B for November 2021 has not been filed by a taxpayer. The taxpayer now attempts to submit GSTR-1 for December 2021 on January 10th, 2022. The system will not allow the taxpayer to file GSTR-1 for December 2021. So in this case, he\/she needs to file GSTR-3B for November 2021.<\/p>\n\n\n\n

Impact of Blocking of GSTR-1 on ITC<\/a><\/h2>\n\n\n\n

If your GSTR-1 filing facility gets blocked due to the non-filing of GSTR-3B, the counterparty will not be able to claim ITC on the purchases made. As you would not be able to file GSTR-1, the transaction will not be reflected in the counterparty’s GSTR-2B. As a result, the ITC cannot be claimed by the beneficiary.<\/p>\n\n\n\n

How to Unblock GSTR-1 Filing Facility?<\/h2>\n\n\n\n

The only way to unblock the GSTR-1 filing facility is by filing GSTR-3B on time. The government wants taxpayers to stay compliant under GST, thus the Government of India is amending the existing rules and regulations.<\/p>\n\n\n\n

Never miss a deadline Choose GSTrobo<\/a>\u00ae Products, request for Demo<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"

The blocking of GSTR-1 filing has been announced by amending clause (a) of Rule 59(6) of the CGST Rules. The amendment was published by the CBIC in Notification No. 35\/2021 – Central Tax on September 24, 2021. In this blog, we will talk about every aspect related to the same and how you can unblock … <\/p>\n","protected":false},"author":1,"featured_media":2028,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"ub_ctt_via":"","_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[68],"tags":[632,578,96],"class_list":["post-1731","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gst","tag-gstr-1-2","tag-gstr-3b-2","tag-gstr-3b"],"aioseo_notices":[],"featured_image_src":"https:\/\/www.gstrobo.com\/blog\/wp-content\/uploads\/2022\/02\/blocked-gstr-one-file-gstr-three-b-today.jpg","author_info":{"display_name":"GSTrobo","author_link":"https:\/\/www.gstrobo.com\/blog\/author\/gstblog\/"},"_links":{"self":[{"href":"https:\/\/www.gstrobo.com\/blog\/wp-json\/wp\/v2\/posts\/1731","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.gstrobo.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.gstrobo.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.gstrobo.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.gstrobo.com\/blog\/wp-json\/wp\/v2\/comments?post=1731"}],"version-history":[{"count":6,"href":"https:\/\/www.gstrobo.com\/blog\/wp-json\/wp\/v2\/posts\/1731\/revisions"}],"predecessor-version":[{"id":2743,"href":"https:\/\/www.gstrobo.com\/blog\/wp-json\/wp\/v2\/posts\/1731\/revisions\/2743"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.gstrobo.com\/blog\/wp-json\/wp\/v2\/media\/2028"}],"wp:attachment":[{"href":"https:\/\/www.gstrobo.com\/blog\/wp-json\/wp\/v2\/media?parent=1731"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.gstrobo.com\/blog\/wp-json\/wp\/v2\/categories?post=1731"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.gstrobo.com\/blog\/wp-json\/wp\/v2\/tags?post=1731"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}