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As per Rule 59(6) of CGST  Rules provides for restriction in Filing GSTR-1 & IFF Registered person shall not be allowed to furnish FORM GSTR-1/IFF in the following cases

1) If he has not furnished FORM GSTR-3B for preceding 2 months (For monthly Returns)

OR

2) If he has not furnished FORM GSTR-3B for preceding quarter (For QRMP Returns).

 

Above Rule will be implemented on the GST Portal from 1st September 2021.  

CA Jayprakash Pandey

The author, CA Jayprakash Pandey is a practicing Chartered Accountant (Founder of Jayprakash P & Company) having Office at Mumbai, with more than 5 years of professional cum practical experience, Direct Tax, International Taxation, Indirect Tax & FEMA related advisory, litigation & compliance matters.