Goods and Services Tax – GST Dated:- 3-1-2022 – News – As per Notification No. 35/2021 Central Tax dated 24th September 2021 , clause (a) of the sub-rule (6) of Rule 59 of CGST Rules, 2017 was amended. By way of this amendment, for the words for preceding two months , the words for the preceding month were substituted with effect from 1st January 2022. This means that from 1st January 2022 onwards, if a monthly filer has not filed the GSTR-3B for the preceding month, then such taxpayer will not be allowed to file the GSTR-1 for the subsequent month, till the GSTR-3B for the preceding month is filed. This functionality will be implemented on the GST Portal shortly, after which the system will check the filing of p
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