GST : Implementation of Rule-59(6), as amended on GST Portal. (04.01.2022)

GST:

Implementation of Rule-59(6), as amended on GST Portal. From 1^st January 2022 onwards, if a monthly filer has not filed the GSTR-3B for the preceding month, then such taxpayer will not be allowed to file the GSTR-1 for the subsequent month, till the GSTR-3B for the preceding month is filed.

(Press Release No. 515 dated 03-01-2022)