Did you fail to file your return in GSTR-3B for the preceding 2 months? 

If no, then it's great but if yes then this article is for you. 

The Central Board of Indirect Taxes and Customs (CBIC) has recently issued the update through notification no. 94/2020 dated 22nd December 2020. 

According to this new update you would be restricted to provide the details of outward supplies of goods or services or both in GSTR-1. The CGST Rule of 59(6) dictates this.

Rule-59(6) entails that in the monthly filers scenario for GSTR-1, the GSTR-1 filing facility on the GST Portal will be blocked. This will only happen if the taxpayer fails to furnish two preceding monthly GSTR-3B.

The Blocking of GSTR-1 filing was originally decided to execute in the month of september 2021, but with the latest GST council meeting and many other factors the implementation of the rule is postponed to 1st January,2022. 


All you need to know about the blocking of GSTR-1 filing. 

The rule Rule-59(6) also includes blocking of invoice furnishing facility (IFF) on the portal for businesses who are covered under the QRMP scheme. The return blocking rule intends to ensure that GST returns are filed on time and there is no delay in the filing process. 

Additionally, if the taxpayer has opted into the QRMP scheme in order to file his returns on a quarterly basis he will be restricted to file B2B sales on the IFF or file GSTR-1 if GSTR-3B of last quarter has not been filled. 

Non-filing of GSTR-3B resulted in the blocking of e-way bill generation according to the older provisions. Looking at the new picture, under the new rule Non-filing of GSTR-3B will result in the blocking of the e-way bill as well as GSTR-1 of the registered person. Also note if you are required to file GSTR-3B due to the applicability of the Rule 86B and you are unable to do so, your GSTR-1 will be blocked.

But this can be avoided for your business. Check out our Online GST Return Filing Services. Why to default in filing of GSTR-3B/1, ensure timely compliances for GST Return Filing, 



Filing and managing your GST with Spectratally is a smooth process and will save you the struggle and hassle. We aim at providing a thorough service that includes your basic needs of generating tax invoices to filing GST returns, Spectratally is a one-stop solution to file and manage your GST smoothly and constructively.


Spectra Compunet Pvt Ltd

Office no.04, Mansarovar Apartment, Sector - 09, Airoli, Navi Mumbai, Maharashtra 400-708

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