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<h1>Gujarat GST Amendment 2021: Rule 59 Update Requires GSTR-3B Filing for Previous Two Months Before GSTR-1 Submission.</h1> The Government of Gujarat has issued the Gujarat Goods and Services Tax (Amendment) Rules, 2021, effective from the date of publication. The amendment introduces a new sub-rule under rule 59 of the Gujarat Goods and Services Tax Rules, 2017. It stipulates that registered persons cannot file details of outward supplies in FORM GSTR-1 if they have not submitted the GSTR-3B return for the preceding two months. Additionally, those filing quarterly returns or restricted under rule 86B must also comply with this requirement to furnish returns for the preceding tax period.