Barring of filing GSTR 1 / IFF from 1st Sept, 2021

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A registered person shall now NOT be able to file GSTR 1 / Invoice Furnishing Facility (IFF) from 1st September, 2021 if

• Monthly GSTR 3B for preceding two months are not furnished OR
• Quarterly GSTR 3B for preceding quarter not filed

This is as per Rule 59(6) of CGST Rules, 2017 which has already been notified vide Notification No. 1/2021 dt. 01.01.2021

The barring shall be automatically done by the system in a similar manner to barring of E-way bills. Post filing of pending returns the barring shall be revoked automatically without the need for separate approval of tax officer.

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