GSTN has issued Advisory to file all pending GSTR 3B returns, in view of implementation of CGST Rule 59(6) restricting filing of GSTR 1 where GSTR 3B has not been filed in certain cases, w.e.f. 01/09/2021.
GSTN Advisory dt. 26/08/2021: Implementation of Rule-59(6) on GST Portal
1. Rule-59(6) of CGST Rules, 2017; inserted vide Notification No. 1/2021 dated 01/01/2021, provides for restriction in filing of GSTR-1 in certain cases:
a) a registered person shall not be allowed to furnish the details of outward supplies of goods or services or both under section 37 in FORM GSTR-1, if he has not furnished the return in FORM GSTR-3B for preceding two months;
b) a registered person, required to furnish return for every quarter under the proviso to sub-section (1) of section 39, shall not be allowed to furnish the details of outward supplies of goods or services or both under section 37 in FORM GSTR-1 or using the invoice furnishing facility, if he has not furnished the return in FORM GSTR-3B for preceding tax period;
2. This Rule will be implemented on GST Portal from 01/09/2021. On implementation of the said Rule, the system will check that whether before the filing of GSTR-1/ IFF of a tax-period, the following has been filed or not:
a) GSTR-3B for the previous two monthly tax-periods (for monthly filers), OR
b) GSTR-3B for the previous quarterly tax period (for quarterly filers), as the case may be. The system will restrict filing of GSTR-1/ IFF till Rule 59(6) is complied with.
3. This check will operate on clicking the SUBMIT button of GSTR-1 and the system will give an error message if the condition of Rule 59(6) is not met. It may be noted that records which have been saved in GSTR-1 will remain saved and filing of such records will be permitted after Rule-59(6) is complied with.
4. Implementation of Rule 59(6) on the GST Portal will be completely automated, similar to the blocking & un-blocking of e-way bill as per Rule-138E and facility for filing of GSTR-1 will be restored immediately after filing of relevant GSTR-3B. No separate approval would be needed from the tax-officer to restore the facility for filing of GSTR-1.
5. To ensure no disruption in filing GSTR-1/ IFF, taxpayers who have not filed their pending GSTR-3B, especially from period November 2020 and afterwards may do so at the earliest.