https://www.scconline.com/blog/post/2021/09/01/implementation-of-rule-596-on-gst-portal-from-sept-1-gstn-advises-tax-payers-to-file-their-pending-gstr-3b-at-the-earliest/
Implementation of Rule 59(6) on GST Portal from Sept, 1; GSTN advises tax payers to file their pending GSTR 3B at the earliest