{"id":253484,"date":"2021-09-01T10:30:55","date_gmt":"2021-09-01T05:00:55","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=253484"},"modified":"2021-09-01T11:17:03","modified_gmt":"2021-09-01T05:47:03","slug":"implementation-of-rule-596-on-gst-portal-from-sept-1-gstn-advises-tax-payers-to-file-their-pending-gstr-3b-at-the-earliest","status":"publish","type":"post","link":"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\/","title":{"rendered":"Implementation of Rule 59(6) on GST Portal from Sept, 1; GSTN advises tax payers to file their pending GSTR 3B at the earliest"},"content":{"rendered":"

The Goods and Service Tax Network (GSTN) has released an advisory dated August 26, 2021 throwing light on the implementation of Rule 59(6) of CGST Rules, 2017 on GST Portal. Rule 59(6) of CGST Rules, 2017 provides for restriction in filing of GSTR-1 in following cases:<\/p>\n

 <\/p>\n

    \n
  1. 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;<\/li>\n
  2. 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;<\/li>\n<\/ol>\n

     <\/p>\n

    This Rule will be implemented on GST Portal from 1st September, 2021. On implementation of the said Rule, the system will check that whether before the filing of GSTR-1\/IFF of a tax-period, the following has been filed or not:<\/p>\n

      \n
    1. GSTR-3B for the previous two monthly tax-periods (for monthly filers), or<\/li>\n
    2. GSTR-3B for the previous quarterly tax period (for quarterly filers), as the case may be. The system will restrict filing of GSTR-1\/IFF till Rule-59(6) is complied with.<\/li>\n<\/ol>\n

       <\/p>\n

      GSTN has therefore advised that taxpayers who have not filed their pending GSTR-3B, especially from period November 2020 and afterwards, may do so at the earliest in order to ensure no disruption in filing GSTR-1\/IFF.<\/p>\n

       <\/p>\n

      \n

      *Tanvi Singh, Editorial Assistant has reported this brief.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

      The Goods and Service Tax Network (GSTN) has released an advisory dated August 26, 2021 throwing light on the implementation of Rule <\/p>\n","protected":false},"author":121,"featured_media":236825,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[4,1193],"tags":[],"class_list":["post-253484","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legislationupdates","category-notifications"],"yoast_head":"\nImplementation of Rule 59(6) on GST Portal from Sept, 1; GSTN advises tax payers to file their pending GSTR 3B at the earliest | SCC Times<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"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\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Implementation of Rule 59(6) on GST Portal from Sept, 1; 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In the Central Goods and Services Tax Rules, 2017, in Rule 26 relating to Method of Authentication, the following\u2026","rel":"","context":"In "Legislation Updates"","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Parliament_Colour.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Parliament_Colour.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Parliament_Colour.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Parliament_Colour.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Parliament_Colour.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":280523,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/12\/28\/ministryoffinance-notified-centralgoodsandservicestaxfifth-amendmentrules2022-to-amend-centralgoodsandservicestaxrules2017-legal-update-research-news\/","url_meta":{"origin":253484,"position":1},"title":"CBIC notifies CGST (Fifth Amendment) Rules, 2022","author":"Editor","date":"December 28, 2022","format":false,"excerpt":"\u00a0 \u00a0 On 26-12-2022, the Ministry of Finance has notified the Central Goods and Services Tax (Fifth Amendment) Rules, 2022 to amend the Central Goods and Services Tax Rules (\u2018CGST Rules\u2019), 2017. These rules came into effect on 26-12-2022. 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The Delhi Goods and Services (Eighth Amendment) Rules, 2020 amends the Delhi Goods and Services Tax Rules, 2017 in the following manner: In the Delhi Goods and Services\u2026","rel":"","context":"In "Legislation Updates"","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":271090,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/08\/03\/gstn-introduces-single-click-nil-filing-of-gstr-1\/","url_meta":{"origin":253484,"position":3},"title":"GSTN introduces single click Nil filing of GSTR-1","author":"Bhumika Indulia","date":"August 3, 2022","format":false,"excerpt":"On 02-08-2022, the Goods and Service Tax Network has introduced a Single click Nil filing of GSTR-1 on the GSTN portal in order to improve the user experience and performance of GSTR-1\/IFF filing. Taxpayers can now file NIL GSTR-1 return by simply ticking the checkbox File NIL GSTR-1 available on\u2026","rel":"","context":"In "Legislation Updates"","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/03\/GST.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/03\/GST.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/03\/GST.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/03\/GST.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/03\/GST.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":253649,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/09\/03\/cbic-issues-central-goods-and-services-tax-seventh-amendment-rules-2021\/","url_meta":{"origin":253484,"position":4},"title":"CBIC issues Central Goods and Services Tax (Seventh Amendment) Rules, 2021","author":"Prachi Bhardwaj","date":"September 3, 2021","format":false,"excerpt":"The Central Board of Indirect Taxes and Customs has issued Central Goods and Services Tax (Seventh Amendment) Rules, 2021 on August 29, 2021. The Central Goods and Services Tax Rules provide that if any registered person has not furnished the statement in FORM GST CMP-08 for two consecutive years, although\u2026","rel":"","context":"In "Legislation Updates"","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/09\/MicrosoftTeams-image-3.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/09\/MicrosoftTeams-image-3.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/09\/MicrosoftTeams-image-3.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/09\/MicrosoftTeams-image-3.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/09\/MicrosoftTeams-image-3.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":263380,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/03\/10\/court-allows-writ-furnishing-the-gstr-6-return-for-recording-and-distributing-the-isd-credit\/","url_meta":{"origin":253484,"position":5},"title":"Guj HC | Court allows writ furnishing the GSTR \u2013 6 return for recording and distributing the ISD credit","author":"Editor","date":"March 10, 2022","format":false,"excerpt":"Gujarat High Court: The Division bench of J.B. Pardiwala and Nisha M. Thakore, JJ., allowed the petition in a matter related to furnishing of the GSTR \u2013 6 return for recording and distributing the ISD credit. Writ applicant was a public limited company engaged in the business of manufacture of\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/12\/1200px-Gujarat-High-Court-1.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/12\/1200px-Gujarat-High-Court-1.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/12\/1200px-Gujarat-High-Court-1.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/12\/1200px-Gujarat-High-Court-1.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/12\/1200px-Gujarat-High-Court-1.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/253484","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/121"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=253484"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/253484\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/236825"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=253484"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=253484"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=253484"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}