Central Goods and Services Tax (Amendment) Rules, 2021
Jan 04, 2021
The Central Board of Indirect Taxes and Customs (CBIC) on January 01, 2021, has notified the Central Goods and Services Tax (Amendment) Rules, 2021 to further amend the Central Goods and Services Tax Rules, 2017.
A new sub-rule has been inserted in Rule 59(6) related to “Form and manner of furnishing details of outward supplies”, namely:-
“Notwithstanding anything contained in this Rule,
(a) a registered person shall not be allowed to furnish the details of outward supplies of goods or services or both under Section 37 in FORM GSTR-1, if he has not furnished the return in FORM GSTR-3B for preceding two months;
(b) 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 …
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