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TMI BlogImplementation of Rule-59(6), as amended, on GST PortalX X X X Extracts X X X X X X X X Extracts X X X X ..... Implementation of Rule-59(6), as amended, on GST Portal - Goods and Services Tax - GST Dated:- 3-1-2022 - News - As per Notification No. 35/2021 Central Tax dated 24th September 2021 , clause (a) of the sub-rule (6) of Rule 59 of CGST Rules, 2017 was amended. By way of this amendment, for the words for preceding two months , the words for the preceding month were substituted with eff ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ect from 1st January 2022. This means that from 1st 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. This functionality will be implemented on the GST Portal shortly, after which the system will check the fili ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng of preceding GSTR-3B before permitting to file GSTR-1 for the subsequent month. Illustration: A taxpayer has not filed the monthly GSTR-3B for November 2021. Now, the taxpayer tries to file GSTR-1 for December 2021 on 10th January 2022. The system will not allow filing of GSTR-1 for December 2021, and will allow filing of GSTR-1 for December 2021 only after the filing of GS ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... TR-3B for November 2021. Taxpayers may kindly ensure timely filing of GSTR-1 and GSTR-3B in consonance with Rule 59 of CGST Rules, 2017 to avoid any inconvenience in this regard. Thanking You, Team GSTN - News - Press release - PIB Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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