Implementation of the Rule-59(6) on GST Portal

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Implementation of the Rule-59(6) on GST Portal 26/08/2021 1. Rule-59(6) of CGST Rules, 2017; inserted vide Notification No. 1/2021 dated 1s...

Implementation of the Rule-59(6) on GST Portal

26/08/2021
  1. 1. Rule-59(6) of CGST Rules, 2017; inserted vide Notification No. 1/2021 dated 1st January 2021, provides for restriction in the filing of GSTR-1 in certain cases :
    1. 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;
    2. b) a registered person, required to furnish a 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-3Bfor preceding tax period;
  2. 2. This Rule will be implemented on GST Portal from 1st September 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:
    1. a) GSTR-3B for the previous two monthly tax periods (for monthly filers),
      OR
    2. b) GSTR-3B for the previous quarterly tax period (for quarterly filers), as the case may be. The system will restrict the filing of GSTR-1/IFF till Rule-59(6) is complied with.
  3. 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 that 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. 4. Implementation of Rule-59(6) on the GST Portal will be completely automated, similar to the blocking & unblocking of e-way bills as per Rule-138E and the 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. 5. To ensure no disruption in filing GSTR-1/IFF, taxpayers who have not filed their pending GSTR-3B, especially from the period November 2020 and afterwards may do so at the earliest.
Thanking you,
Team GSTN

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Saral Tax India: Implementation of the Rule-59(6) on GST Portal
Implementation of the Rule-59(6) on GST Portal
Saral Tax India
https://www.saraltaxindia.com/2021/08/implementation-of-rule-596-on-gst-portal.html
https://www.saraltaxindia.com/
https://www.saraltaxindia.com/
https://www.saraltaxindia.com/2021/08/implementation-of-rule-596-on-gst-portal.html
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