As per the Notification no. 01/2021 – Central Tax dated 1st January 2021, it has been notified that there should be restriction on filing of GSTR 1 with effect from 1st September 2021 which states as follows:-
a. In the case of the monthly filers, the taxpayers shall not be able to file the GSTR 1 if the GSTR 3B have not been filed for the previous 2 months;
b. In the case of the Quarterly filers, the taxpayers shall not be able to file the GSTR 1 or IFF if the GSTR 3B has not been filed for the previous quarter tax period;
It is pertinent to note that the check mark for filing the GSTR 1 / IFF shall be automated and the system shall automatically check the previous filing of GSTR 3B. Once the previous GSTR 3B have been filed for the respective month / quarter, then the GSTR 1 / IFF shall be enabled.
Link for the advisory – https://www.gst.gov.in/newsandupdates/read/500