Important GST portal updates -Restriction in Filing GSTR-1 & IFF

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.