Sequential filing of GSTR-1 & filing of GSTR-1 before GSTR-3B on GST Portal
Reading Time: 2 minutes Sequential filing of GSTR-1 & filing of GSTR-1 before GSTR-3B on GST Portal 1-The Central Government has amended Section 37 & Section 39 of Central Goods & Service Tax Act (CGST), 2017 vide Notification No. 18/2022–Central Tax dated 28th September, 2022 with effect from 01 October, 2022. According to section 37(4) of CGST, Act, a
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