Notification No. 01/2021
Date: January 1, 2021
Subject: Amendment to CGST Rules restricting furnishing of GSTR-1 in case of non-filing of GSTR-3B.
Description:
This notification inserts Rule 59(6) in the CGST Rules, 2017. It restricts furnishing of FORM GSTR-1 / IFF where the registered person has not filed GSTR-3B for preceding tax periods or where ITC utilisation is restricted under Rule 86B. The amendment strengthens return discipline and ensures tax payment compliance before outward supply reporting.
Amendment:
This notification amends notification No. 3/2017