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I have not filed Form DRC-01B for a previous return. Can I file Form DRC-01B for the current return?

If you have not filed Form DRC-01B Part B for a previous period for which you received a notification in Form DRC-01B Part A, you will not be able to file GSTR-1/IFF for the current return. However, once you file Form DRC-01B for all the previous returns for which you received the notification in Form DRC-01B Part A, you will be able to file Form DRC-01B for the current return.

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