GST defaulters of last two months to be barred from filing GSTR-1
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Businesses have to file GSTR-1 returns for a particular month by the 11th day of the subsequent month. GSTR-3B, through which businesses pay their taxes, for a month has to be filed in a staggered manner between 20th to 24th of the next month.
GSTN said that “a registered person, required to furnish return for every quarter under the proviso to sub-section (1) of section 39, shall not be allowed to furnish the details of outward supplies of goods or services or both under section 37 in Form GSTR-1 or using the invoice furnishing facility, if he has not furnished the return in Form GSTR-3B for preceding tax period."
After CGST Rule-59(6) comes into effect, the system will check that whether GSTR-3B for the previous two monthly tax-periods has been filed by monthly filers or not. Quarterly filers will have to file GSTR-3B for the previous quarterly tax period. Failure to comply with these stipulations will result in restriction on filing GSTR-1 returns.
“This check will operate on clicking the SUBMIT button of GSTR-1 and the system will give an error message if the condition of Rule-59(6) is not met. It may be noted that records which have been saved in GSTR-1 will remain saved and filing of such records will be permitted after Rule-59(6) is complied with," GSTN said.
Implementation of Rule-59(6) on the GST Portal will be completely automated, similar to the blocking and unblocking of e-way bill as per Rule-138E. Facility for filing of GSTR-1 will be restored immediately after filing of relevant GSTR-3B, without the need for separate approval from the tax officer in this regard.
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