TMI BlogImplementation of Rule-59(6) on GST PortalX X X X Extracts X X X X X X X X Extracts X X X X ..... Implementation of Rule-59(6) on GST Portal - 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 se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 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 furnishing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... facility, if he has not furnished the return in FORM GSTR-3B for preceding tax period; 2. This Rule will be implemented on GST Portal from 1st September, 2021. On implementation of the said Rule, the system will check that whether before the filing of GSTR-1 /IFF of a tax-period, the following has been filed or not: a) GSTR-3B for the previous two monthly tax-periods (for monthly file ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rs), OR b) GSTR-3B for the previous quarterly tax period (for quarterly filers), as the case may be. The system will restrict filing of GSTR-1 /IFF till Rule-59(6) is complied with. 3. This check will operate on clicking the SUBMIT button of GSTR-1 and the system will give an error message if the condition of Rule-59(6) is not met. It may be noted that records which have been s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aved 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 GSTN - News - Press release - PIB Tax Management India - taxmanagementindia - taxmanagement - taxmanagem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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