Delhi HC: Disclosure of Company Disputes to Concerned Party Doesn’t Amount to Defamation  ||  Delhi HC: Landlord’s Dealings in Other Properties Don’t Affect Right to Evict for Bonafide Need  ||  Supreme Court: No Exclusive Quota for Advocates in District Judge Direct Recruitment  ||  Supreme Court: Sex Education Must Start Early, Not Just From Classes IX to XII  ||  Supreme Court: Delay in Filing Written Statement During COVID Limitation Extension Allowed  ||  Supreme Court: Fake Driver’s License Doesn’t Free Insurer Unless Owner Allowed Violation  ||  Supreme Court: Railway Accident Claims Aren’t Criminal Trials; No Need for Strict Proof  ||  Supreme Court: Criminal Courts Can Only Correct Clerical Errors, Not Review Judgments  ||  Supreme Court: Arbitration Right Remains Despite Arbitration Clause Becoming Inoperable  ||  Supreme Court: Minor Can Repudiate Guardian’s Voidable Sale by Conduct After Majority    

# 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  

Share :        

Disclaimer | Copyright 2025 - All Rights Reserved