Notification No. 01/2021
Date: January 1, 2021
Subject: Amendment to CGST Rules to restrict furnishing of FORM GSTR-1 in case of non-filing of FORM GSTR-3B.
Description:
Restriction is imposed on furnishing FORM GSTR-1 where FORM GSTR-3B for preceding periods is not filed. Monthly filers are restricted if returns for two preceding months are pending. Quarterly filers and persons restricted under rule 86B are also barred from furnishing outward supply details.
Effective Date:
1 January 2021