As per rule 59 (6) of the CGST Act, 2017
GST taxpayers were not able to file GSTR-1 if they fail to submit form GSTR-3B preceding two months.
With the amendment in such rule,
GST taxpayers will not able to file GSTR-1 if they fail to submit form GSTR-3B preceding ONE MONTH with effect from 01st January 2022.
The taxpayer has not filed the monthly GSTR-3B for November 2021. Now, if he tries to file GSTR-1 for December 2021 on 10th January 2022. The system will not allow him to file GSTR-1 for December 2021 and will allow the filing of GSTR-1 for December 2021 only after the filing of GSTR-3B for November 2021.