Central Board of Indirect Taxes and Customs (CBIC) has notified that from 1st September Rule 59 (6) will be implemented on GST portal.
Rule 59 (6) has been inserted for blocking of GSTR-1 filing vide Notification No. 01/2021 on 1st January, 2021. This rule deals with the form and manner of furnishing details of outward supplies.
Accordingly, a registered person shall not be allowed to furnish FORM GSTR-1 or Invoice Furnishing Facility (IFF) if he has not furnished FORM GSTR-3B for preceding 2 months (Non QRMP) OR if he has not furnished FORM GSTR-3B for preceding quarter (QRMP).
From 1st September, 2021, This Rule 59 (6) will be implemented on GST Portal which will be completely automated, similar to the blocking and un-blocking of e-way bill as per Rule-138E and facility for filing of GSTR-1 will be restored immediately after filing of relevant GSTR-3B. No separate approval would be needed from the tax-officer to restore the facility for filing of GSTR-1.