Implementation of Rule-59(6)
Reading Time: 2 minutesBlocking of GSTR-1, if GSTR-3B is not filed, If a registered taxpayer fails to file the return in GSTR-3B for preceding 2 months then he would not be allowed to provide the details of outward supplies of goods or services or both in GSTR-1. Rule-59(6) of CGST Rules, 2017; inserted vide Notification No. 1/2021 dated
Read More