Govt. has implemented a new rule that restricts filing GSTR-1 or GSTR-1/IFF for those registered taxpayers who have NOT filed their GSTR-3B for the previous two monthly tax-periods (for monthly filers) or for the previous quarterly tax period (for quarterly filers) with effect from 01st September 2021.
Govt. implemented a new rule in GST portal for restriction in filing of GSTR-1
by inagarcoadmin | Sep 7, 2021