Goods and Services Tax – GST Dated:- 27-8-2021 – News – 1. Rule-59(6) of CGST Rules, 2017 ; inserted vide Notification No. 1/2021 dated 1st January 2021 , provides for restriction in filing of GSTR-1 in certain cases : a) a registered person shall not be allowed to furnish the details of outward supplies of goods or services or both under section 37 in FORM GSTR-1 , if he has not furnished the return in FORM GSTR-3B for preceding two months; b) a registered person, required to furnish return for every quarter under the proviso to sub-section (1) of section 39 , shall not be allowed to furnish the details of outward supplies of goods or services or both under section 37 in FORM GSTR-1 or using the invoice furni
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not met. It may be noted that records which have been saved in GSTR-1 will remain saved and filing of such records will be permitted after Rule-59(6) is complied with. 4. Implementation of Rule-59(6) on the GST Portal will be completely automated, similar to the blocking un-blocking of e-way bill as per Rule-138E and facility for filing of GSTR-1 will be restored immediately after filing of relevant GSTR-3B . No separate approval would be needed from the tax-officer to restore the facility for filing of GSTR-1 . 5. To ensure no disruption in filing GSTR-1 /IFF, taxpayers who have not filed their pending GSTR-3B , especially from period November 2020 and afterwards may do so at the earliest. Thanking you , Team GS
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