Blocking of filing of GSTR 1 if GSTR 3B is pending

Rohit Kumar Singh , Last updated: 04 January 2022  
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Blocking of GSTR 1 of subsequent month if GSTR 3B of preceding month is pending - Rule 59(6) GSTN portal has implemented Rule-59(6) of the CGST Rules, 2017 with immediate effect. As per Notification No. 35/2021 - Central Tax dated 24th September 2021, clause (a) of the sub-rule (6) of Rule 59 of

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Published by

Rohit Kumar Singh
(Founder - TaxMarvel Consulting Services LLP)
Category GST   Report

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