January 27, 2023
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Rule 59(6) – Restriction on filing of GSTR 1 with effect from 1-9-2021

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As per the Notification no. 01/2021 – Central Tax dated 1st January 2021, it has been notified that there should be restriction on filing of GSTR 1 with effect from 1st September 2021 which states as follows:-

a. In the case of the monthly filers, the taxpayers shall not be able to file the GSTR 1 if the GSTR 3B have not been filed for the previous 2 months;

b. In the case of the Quarterly filers, the taxpayers shall not be able to file the GSTR 1 or IFF if the GSTR 3B has not been filed for the previous quarter tax period;

It is pertinent to note that the check mark for filing the GSTR 1 / IFF shall be automated and the system shall automatically check the previous filing of GSTR 3B. Once the previous GSTR 3B have been filed for the respective month / quarter, then the GSTR 1 / IFF shall be enabled.

Link for the advisory – https://www.gst.gov.in/newsandupdates/read/500

 

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