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