CGST Rule 59(6) Amendment: File GSTR-3B Before GSTR-1 for Next Month, Effective January 2022.

As of January 1, 2022, an amendment to Rule 59(6) of the CGST Rules, 2017, requires monthly filers to submit their GSTR-3B for the preceding month before filing GSTR-1 for the subsequent month. This change, effective through Notification No. 35/2021, means that if a taxpayer has not filed GSTR-3B for a given month, they will be unable to file GSTR-1 for the following month until compliance is met. The GST Portal will soon implement this functionality to ensure adherence to the updated filing requirements. Taxpayers are advised to file timely to avoid disruptions.