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

If you have not filed Form DRC-01C Part B for a previous return as notified in Form DRC-01C Part A, you can’t file GSTR-1/IFF for the current return. Once you’ve filed DRC-01C for all past notified periods, you can file it for the current period.