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Blocking of GSTR-1 returns - RPA professionals LLP

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Blocking of GSTR-1 returns

Blocking of GSTR-1 returns

GST Rules was amended vide. Notification 01/2021–CT dt. 01.01.2021 to insert sub-rule (6) to Rule 59 of CGST Rules. As per this rule, a registered person filing monthly returns will not be allowed to furnish their GSTR-1 if they have not furnished their GSTR-3B return for preceding two months, and

In case of Quarterly filers, they shall not be allowed to furnish GSTR-1 or IFF, if they have furnished their GSTR-3B return for preceding quarter.

The above provision was inserted w.e.f 01.01.2021, but could not be implemented as GSTN portal was not ready to implement the same. 

However, the GSTN portal is now ready to implement it w.e.f 01.09.2021. The taxpayers are therefore informed and requested to update their respective returns to avoid any kind of disruption in their return filing facility.

Note: The above mechanism is automated and if the facility is blocked, then the same shall be unblocked automatically on updation of pending returns.

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