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Now non-filing of GSTR-3B for two months restricts filing of GSTR-1/IFF

Arjuna (Fictional Character): Krishna, which new rule has been implemented by CBIC on GST Portal from 1st September 2021?

Krishna (Fictional Character): Arjuna, Rule 59(6) of CGST Rules, 2017 providing for restriction in the filing of GSTR-1 has been inserted by the CBIC vide Notification No. 1/2021 dated 1st January 2021 which will be implemented on GST Portal from 1st September 2021.

Source Taxguru