{"id":10897,"date":"2021-08-27T05:51:58","date_gmt":"2021-08-27T05:51:58","guid":{"rendered":"http:\/\/shubhammaloo.com\/?p=10897"},"modified":"2021-08-27T05:54:32","modified_gmt":"2021-08-27T05:54:32","slug":"restriction-on-filing-of-gstr-1-iff-for-default-in-filing-of-gstr-3b","status":"publish","type":"post","link":"https:\/\/shubhammaloo.com\/?p=10897","title":{"rendered":"Restriction on filing of GSTR-1\/IFF for default in filing of GSTR-3B"},"content":{"rendered":"\n<p><strong>Rule-59(6) is getting implemented on GST Portal from 1st September 2021.<\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\"><li>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 : <ul><li>a registered person shall not be allowed to furnish the details of outward supplies of goods or services or both under section 37 in&nbsp;FORM GSTR-1, if he has not furnished the return in&nbsp;FORM GSTR-3B&nbsp;for preceding two months; <\/li><li>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&nbsp;FORM GSTR-1&nbsp;or using the invoice furnishing facility, if he has not furnished the return in&nbsp;FORM GSTR-3Bfor preceding tax period; <\/li><\/ul><\/li><li> 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: <ul><li>GSTR-3B for the previous two monthly tax-periods (for monthly filers),OR <\/li><li>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. <\/li><\/ul><\/li><li> 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 saved in GSTR-1 will remain saved and filing of such records will be permitted after Rule-59(6) is complied with. <\/li><li> Implementation of Rule-59(6) on the GST Portal will be completely automated, similar to the blocking &amp; 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. <\/li><li>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. <\/li><\/ol>\n\n\n\n<p>Team GSTN<\/p>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Rule-59(6) is getting implemented on GST Portal from 1st September 2021. 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 registered person shall not be allowed to furnish the details of outward supplies of goods or services or both under section 37 in&nbsp;FORM GSTR-1, if he has not furnished the return in&nbsp;FORM GSTR-3B&nbsp;for preceding two months; 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&nbsp;FORM GSTR-1&nbsp;or using the invoice furnishing facility, if he has not furnished the [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-10897","post","type-post","status-publish","format-standard","hentry","category-blog"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Restriction on filing of GSTR-1\/IFF for default in filing of GSTR-3B -<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/shubhammaloo.com\/?p=10897\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Restriction on filing of GSTR-1\/IFF for default in filing of GSTR-3B -\" \/>\n<meta property=\"og:description\" content=\"Rule-59(6) is getting implemented on GST Portal from 1st September 2021. 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 registered person shall not be allowed to furnish the details of outward supplies of goods or services or both under section 37 in&nbsp;FORM GSTR-1, if he has not furnished the return in&nbsp;FORM GSTR-3B&nbsp;for preceding two months; 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&nbsp;FORM GSTR-1&nbsp;or using the invoice furnishing facility, if he has not furnished the [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/shubhammaloo.com\/?p=10897\" \/>\n<meta property=\"og:site_name\" content=\"Shubham Maloo &amp; Co.\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/ca.shubhammaloo\/\" \/>\n<meta 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