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# GST Changes Applicable From 01.01.2021: When GSTR-1 May Not Be Permitted to be Filed - (29 Dec 2020)

GOODS AND SERVICES TAX

Rule 59 of the Central Goods and Service Tax Rules, 2017 has been amended to not permit the taxpayer to file GSTR 1 if, (a) Form GSTR-3B has not be furnished for the preceding 2 months; (b) Form GSTR-3B has not been furnished for preceding quarter; (c) he is required to discharge the tax liability of at least 1% by cash and he has not furnished the return in Form GSTR-3B for preceding tax period.

Tags : FILING OF GSTR-1  

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