March 21, 2023

Filing of GSTR-1 before GSTR-3B

Under the Goods and Services Tax (GST) regime in India, the filing of GSTR-1 and GSTR-3B are two important compliance requirements for registered taxpayers. GSTR-1 is a monthly or quarterly return that contains details of all outward supplies made by the taxpayer, while GSTR-3B is a monthly summary return that provides a summary of the taxpayer's sales, purchases, and input tax credit (ITC) for the month.

As per the GST law, the filing of GSTR-1 is required to be completed before the filing of GSTR-3B. This means that taxpayers must first file their GSTR-1 return for the relevant tax period and then proceed to file their GSTR-3B return for the same period.

This order is important as the details provided in the GSTR-1 return are used to auto-populate certain fields in the GSTR-3B return, such as the total sales, ITC available, and tax liability. Therefore, it is essential that the GSTR-1 return is filed accurately and in a timely manner to ensure that the information in the GSTR-3B return is also accurate.

In addition, failure to file GSTR-1 before GSTR-3B can result in penalties and interest charges. As per the GST law, a late fee of INR 200 per day of delay (up to a maximum of INR 5,000) is applicable for the late filing of GSTR-1. Moreover, if the GSTR-1 return is not filed for a period of two consecutive tax periods, the taxpayer may be liable for cancellation of their GST registration.

Therefore, it is important for taxpayers to ensure that they file their GSTR-1 return before filing their GSTR-3B return, and to do so in a timely and accurate manner to avoid any penalties or interest charges.

The requirement of filing GSTR-1 before GSTR-3B was in force as per the GST law in India.

It is important for taxpayers to regularly monitor any updates to the GST law, including changes brought about by the Finance Act, 2022, to ensure that they remain compliant with the latest regulations. Taxpayers can consult with tax experts or refer to official government sources to stay up-to-date with any changes to the GST law that may impact their compliance requirements.


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