With effect from January 1, 2022, companies in default of payment of summary return and monthly Goods and Services Tax (GST) will not be allowed to file GSTR-1 sales return for the subsequent month. According to the news of PTI, in the meeting of the GST Council held in Lucknow on Friday, several decisions were taken keeping in mind the harmonization of compliance. This also includes making Aadhaar verification mandatory for companies or businesses to claim refunds.
The GST Council has decided to amend Rule 59(6) of the Central GST Rules with effect from January 1, 2022. Under this, if a registered person has not filed a return in Form GSTR-3B for the previous month, then he will not be allowed to submit GSTR-1.
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