As per the notification, the Central Government has made amendment under Section 37 and 39 of the CGST Act, 2017 with effect from 1st October 2022.
According to the amendment a taxpayer shall not be allowed to file GSTR-1 if the previous GSTR -1 is not filed. Also, a taxpayer shall not be allowed to file GSTR 3B in case GSTR-1 for the same tax period is not filed.
This amendment is being implemented prospectively and will be made available on GST Portal from 1st November 2022. Therefore, filing of previous period GSTR-1 is mandatory before filing current period GSTR-1.