GSTR 1 filing to be blocked for taxpayers non-complaint with GSTR 3B filing from Sep 01, 2021 Via Rule 59 (6)
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 […]