Central Goods and Services Tax… — Notification No. 01/2021 – Central Tax

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Central Goods and Services Tax… — Notification No. 01/2021 – Central Tax | CBIC / GST notification · Complied AI

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What changed

The Central Government amends the Central Goods and Services Tax Rules, 2017 to restrict the filing of outward supply details when certain return filing conditions are unmet. A registered person cannot furnish details in FORM GSTR-1 if that person does not furnish FORM GSTR-3B for the preceding two months. A quarterly return filer cannot furnish details in FORM GSTR-1 or use the invoice furnishing facility if that filer does not furnish FORM GSTR-3B for the preceding tax period. A person restricted under rule 86B cannot furnish details in FORM GSTR-1 or use the invoice furnishing facility if that person does not furnish FORM GSTR-3B for the preceding tax period.

What you must do

Furnish the return in FORM GSTR-3B for preceding periods before submitting outward supply details or using the invoice furnishing facility.

Key dates

Effective from: 01 Jan 2021
Date of publication in the Official Gazette and commencement: 01 Jan 2021

Filings this may affect

GSTR-3B · GSTR-3B summary return and tax paymentThe monthly or quarterly GST return that reports liability and input tax credit and settles the tax for the period.Next due20 Nov 2026Monthly return

Matched on the filing’s own terms in this document. Check that it governs your filing before you act.

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Who is affected

A registered person required to furnish the details of outward supplies of goods or services or both under section 37 in FORM GSTR-1.
A registered person required to furnish a return for every quarter under the proviso to sub-section (1) of section 39.
A registered person restricted from using the amount available in electronic credit ledger to discharge tax liability in excess of ninety-nine per cent under rule 86B.

Thresholds

Ninety-nine percent limit on discharging tax liability using the electronic credit ledger under rule 86B.

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Written automatically from the official document. It is not a professional review, so check material decisions against the official record.

Document text

Prepared for reading; wording retained from the source.

Official source

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]

Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs

Notification No. 01/2021 – Central Tax

New Delhi, the $1^{\text{st}}$ January, 2021

G.S.R……(E). - In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely: -

Short title and commencement. - (1) These rules may be called the Central Goods and Services Tax (Amendment) Rules, 2021.

(2) These rules shall come into force on the date of their publication in the Official Gazette.

In the Central Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), in rule 59, after sub-rule (5), the following sub-rule shall be inserted namely:-

“(6) Notwithstanding anything contained in this rule, -

(a) 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;
(b) 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;
(c) a registered person, who is restricted from using the amount available in electronic credit ledger to discharge his liability towards tax in excess of ninety-nine per cent. of such tax liability under rule 86B, 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.”.

[F. No. CBEC-20/06/04/2020-GST]

(Pramod Kumar)
Director, Government of India

Note: The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide notification No. 3/2017-Central Tax, dated the $19^{\text{th}}$ June, 2017, published vide number G.S.R. 610 (E), dated the $19^{\text{th}}$ June, 2017 and last amended vide notification No. 94/2020-Central Tax, dated the $22^{\text{nd}}$ December, 2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 786(E), dated the $22^{\text{nd}}$ December, 2020.

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Central Goods and Services Tax (Amendment) Rules, 2021

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