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

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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

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