Implementation of Rule-59(6) of CGST Rules, 2017 on GST Portal. From 1st September 2021 registered person shall not be allowed to furnish FORM GSTR-1/IFF If he has not furnished FORM GSTR-3B for preceding 2 months (Non QRMP) Or if he has not furnished FORM GSTR-3B for preceding quarter (QRMP).
( GSTN dtd. 26th August 2021)