{"id":650,"date":"2021-02-05T13:37:00","date_gmt":"2021-02-05T13:37:00","guid":{"rendered":"https:\/\/www.gstrobo.com\/blog\/?p=650"},"modified":"2022-03-23T12:43:52","modified_gmt":"2022-03-23T12:43:52","slug":"blocking-and-unblocking-of-gstr-1","status":"publish","type":"post","link":"https:\/\/www.gstrobo.com\/blog\/blocking-and-unblocking-of-gstr-1\/","title":{"rendered":"Blocking and Unblocking of GSTR-1"},"content":{"rendered":"\n

To make sure that the taxable registered persons comply with the GST provisions, CBIC has issued a notification (Notification No. 01\/2021<\/a>) regarding blocking and unblocking GSTR-1 on 1st January 2021. So, in this blog, we will cover all the aspects relating to the blocking and unblocking of GSTR-1.<\/p>\n\n\n\n

\"blocking-unblocking-of-gstr-1\"<\/figure><\/div>\n\n\n\n

What is GSTR-1?<\/h3>\n\n\n\n

GSTR-1<\/a> is a type of GST return that needs to be filed by all normally registered taxpayers on a monthly or quarterly basis. GSTR-1 contains all the information related to the sale of goods or\/and services.<\/p>\n\n\n\n

What is FORM GSTR-3B?<\/h3>\n\n\n\n

GSTR-3B<\/a> is a type of GST return that contains all the information related to the inward and outward supplies. GSTR-3B needs to be filed by all the normal registered taxable persons monthly or quarterly basis.<\/p>\n\n\n\n

Blocking of GSTR-1 Filing<\/a><\/h3>\n\n\n\n

Here are the situation according to the issued notification, where the taxpayer will not be able to file GSTR-1:<\/p>\n\n\n\n

  1. If he\/she has failed to file GSTR-3B for the previous 2 months.<\/li>
  2. If he\/she is a quarterly filer and has failed to file GSTR-3B for the previous tax period. Moreover, such taxpayers will also be barred from using the Invoice Furnishing Facility (IFF).<\/a><\/li>
  3. Any taxpayer who is not allowed to use his\/her electronic credit ledger available to discharge tax liability, in excess of 90% such tax liability under rule 86B<\/a> and who has failed to file GSTR-3B for the previous tax period. Moreover, such taxpayers will also be barred from using the Invoice Furnishing Facility (IFF).<\/li><\/ol>\n\n\n\n

    Unblocking of GSTR-1<\/h3>\n\n\n\n

    According to this notification, no taxpayer will be able to file GSTR-1 until they file their GSTR-3B. This will help the tax authorities in tracking the non-filers of tax evaders.<\/p>\n\n\n\n

    Impact of Blocking GSTR-1<\/h3>\n\n\n\n

    If the supplier\u2019s GSTR-1 filing facility gets blocked due to non-filing of GSTR-3B for the relevant tax period. Then in such a case, the recipient will not be able to claim his\/her eligible Input Tax Credit (ITC) as the details of invoices will not reflect in his\/her GSTR-2A and GSTR-2B which will ultimately impact their business relations and creditworthiness in the market.<\/p>\n\n\n\n

    Moreover, the e-way bill generation facility will also get blocked along with GSTR-1 which  impact the movement of goods or\/and services impacting the business cash-flow.<\/p>\n\n\n\n

    How Can GSTrobo\u00ae Help You?<\/h3>\n\n\n\n

    GSTrobo\u00ae a division of Binary Semantics Ltd. is a one-stop GST compliance software providing industry-leading\u00a0GST<\/a>,\u00a0e-way bill<\/a>, and\u00a0e-invoicing\u00a0software<\/a>. These solutions not only seamlessly integrate with all the ERPs but also automates most of your GST process. So, choose GSTrobo\u00ae to stay GST compliant.<\/p>\n","protected":false},"excerpt":{"rendered":"

    To make sure that the taxable registered persons comply with the GST provisions, CBIC has issued a notification (Notification No. 01\/2021) regarding blocking and unblocking GSTR-1 on 1st January 2021. So, in this blog, we will cover all the aspects relating to the blocking and unblocking of GSTR-1. What is GSTR-1? GSTR-1 is a type … <\/p>\n","protected":false},"author":1,"featured_media":662,"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":[181,179,178,96,182],"class_list":["post-650","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gst","tag-blocking-and-unblocking-of-gstr-1","tag-blocking-gstr-1","tag-gstr-1","tag-gstr-3b","tag-unblocking-gstr-1"],"aioseo_notices":[],"featured_image_src":"https:\/\/www.gstrobo.com\/blog\/wp-content\/uploads\/2021\/02\/blocking-unblocking-of-gstr-1.png","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\/650","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=650"}],"version-history":[{"count":8,"href":"https:\/\/www.gstrobo.com\/blog\/wp-json\/wp\/v2\/posts\/650\/revisions"}],"predecessor-version":[{"id":2138,"href":"https:\/\/www.gstrobo.com\/blog\/wp-json\/wp\/v2\/posts\/650\/revisions\/2138"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.gstrobo.com\/blog\/wp-json\/wp\/v2\/media\/662"}],"wp:attachment":[{"href":"https:\/\/www.gstrobo.com\/blog\/wp-json\/wp\/v2\/media?parent=650"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.gstrobo.com\/blog\/wp-json\/wp\/v2\/categories?post=650"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.gstrobo.com\/blog\/wp-json\/wp\/v2\/tags?post=650"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}