Taxpayers who have not filed GSTR-3B return for the past two months will not be allowed to file GSTR-1 return from next month, GSTN announced in an advisory on Friday. The move will be enacted ...

Businesses that have not filed GSTR-3B returns in the preceding two months will not be able to file details of outward supplies in GSTR-1 from September 1, GSTN has said.

The deadline for those who are filing monthly GSTR-1 return is now January 13, 2025. For those taxpayers who are filing GSTR-1 on a quarterly basis the new deadline is January 15, 2025.

GST taxpayers who do not furnish bank account details to GST authorities will be barred from filing outward supply return GSTR-1 from September 1, GST Network (GSTN) has said in an advisory.

From January 1 next year, businesses defaulting on filing the summary returns and paying monthly GST (Goods and Services Tax) will not be allowed to file GSTR-1 sales returns for the succeeding month.

Representative image Businesses that have not filed GSTR-3B returns in the preceding two months will not be able to file details of outward supplies in GSTR-1 from September 1, GSTN has said.

GST taxpayers who do not furnish bank account details to GST authorities will be barred from filing outward supply return GSTR-1 from September 1, GST Network (GSTN) has said in an advisory.

Businesses that default on filing summary return and paying monthly GST will not be able to file GSTR-1 sales return of the succeeding month from January 1 next year.

Representational image only. Businesses that have not filed GSTR-3B returns in the preceding two months will not be able to file details of outward supplies in GSTR-1 from September 1, GSTN has said.

In an advisory to taxpayers, GSTN has said that Rule-59(6) of Central GST Rules which provides for restriction in filing of GSTR-1, will come into effect from September 1, 2021.