Update on GSTN advisory for non-filers of GSTR-3B

Update on GSTN advisory for non-filers of GSTR3B-01

GSTN has issued an advisory on implementation of Rule 59(6) of the CGST Rules, 2017 informing that from January 01, 2022, onwards if a monthly filer has not filed the GSTR-3B for the preceding month, then such taxpayer will not be allowed to file the GSTR-1 for the subsequent month, till the GSTR-3B for the preceding month is filed.