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of <h1>New Rule 59: No GSTR-1 Filing Without Prior GSTR-3B; Rule 86B Limits Electronic Credit Usage Above 99.</h1> The Central Goods and Services Tax (Amendment) Rules, 2021, effective from January 1, 2021, introduce changes to the Central Goods and Services Tax Rules, 2017. A new sub-rule under Rule 59 restricts registered persons from furnishing details of outward supplies in FORM GSTR-1 if they have not submitted the return in FORM GSTR-3B for the preceding two months or tax period. Additionally, those restricted under Rule 86B from using more than 99% of their electronic credit ledger to discharge tax liabilities face similar restrictions. These amendments aim to ensure compliance with tax return submissions.
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