GST Notification 01/2021 | GSTR 1 or Invoice furnishing facility will be blocked if GSTR 3B is not filed on time

CGST Rules, 2017 duly amended to insert Rule 59(6)

– A registered person
(a) shall not be allowed to file GSTR-1, if he has failed to file GSTR-3B for preceding two months;
(b) shall not be allowed to file GSTR 1 or furnish details through invoice furnishing facility, if he has failed to file GSTR-3B for preceding tax period;
(c) a registered person, who is restricted from using the amount available in electronic credit ledger to discharge his liability towards tax in excess of ninety-nine per cent. of such tax
liability under rule 86B, shall not be allowed to furnish GSTR-1 or using the invoice furnishing facility, if he has failed to file GSTR-3B for preceding tax period

Note: GSTR 1 and IFF blocking is in addition to EWB blocking

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