Skip to main content

New Rule to restrict filing of GSTR 1 in case of non compliance of filing GSTR 3B

By

Rule-59(6) implemented on GST Portal to check filing of GSTR-3B of last 2 months before filing GSTR-1


GST Update Dated August 26th, 2021

 

*This rule provides that one shall not be allowed to file his GSTR-1 in cases where GSTR-3B for the previous two monthly tax-periods is not filed by monthly filers or GSTR-3B for the previous quarterly tax period is not filed by quarterly filers.*

As per update issued by GSTN this rule will be implemented on GST Portal with effect from 1st September, 2021.

The system is designed to check whether taxpayers have filed their GSTR-3B as per Rule 59(6) before allowing taxpayers to file GSTR-1.

This check will operate on clicking the SUBMIT button of GSTR-1 and the system will give an error message if the condition of Rule-59(6) is not met.


--
CA Yashu Goel
9899263490
M/s N.K. Goel & Bros.
Chartered Accountants

Comments

Post a Comment

Popular posts from this blog

CBDT Instruction No 5/2014 dated 10.07.2014

By
Dear Members,   The Hon'ble CBDT has issued Instruction No 5/2014 dated  10.07.2014 , by which the monetary limits for filing appeals to ITAT / HIGH COURT / SUPREME COURT have been revised.   The New limits are:                                  Tax effect Appeal before ITAT                                Rs.  4,00,000/- High Court                                               Rs. 10,00,000/- Supreme Court                                        Rs. 25,00,000/-   Copy of Instruction is attached for your information.
Post a Comment
Read more

No GST on Ocean freight. Hon'ble SC.

By
Supreme Court has pronounced its judgment in the matter of Mohit Minerals (Ocean Freight matter).  While upholding the judgment of Gujarat High Court, the Supreme Court has held that recommendations of GST Council are only recommendatory and not binding on Union and State.  To summarise the Hon'ble Apex Court has ruled that GST is not leviable on ocean freight. CA Yashu Goel 
1 comment
Read more

DATE FOR FILING VAT RETURN EXTENDED

By
LAST DATE FOR FILING VAT RETURN FOR FIRST QUARTER OF 2013-14 EXTENDED The Value Added Tax Department has vide Circular dated 25.07.2013 extended the last date for filing online Return for the first quarter 2013-14. Class of Return Last date for online filing Last date for Hard Copy Returns - DVAT 16, DVAT 17 07/08/2013 10/08/2013 Annexure 2C and 2D which form part of the return. 07/09/2013 10/09/2013 However it may be noted that the due date for depositing tax is not changed.
2 comments
Read more