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.
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.