A registered person shall not be allowed to file Form GSTR-1, if he has not furnished the return in Form GSTR-3B for preceding two montjd   Jan 01, 2021

The Central Board of Indirect Taxes and Customs (CBIC) has notified the Central Goods and Services Tax (Amendment) Rules, 2021, which seek to amend Central Goods and Services Tax Rules, 2017

 Rule 59(5) of the Central Goods and Services Tax Rules, 2017 has been amended.

The Board has notified that 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 not furnished the return in Form GSTR-3B for preceding two months.

The amendment is effective from 1st January 2021.

Copy of the Notification is attached