Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>Bihar GST Rules 2021: Amendments to Rule 59 Require GSTR-3B Filing Before GSTR-1 Submission for Previous Periods.</h1> The Bihar Goods and Services Tax (Amendment) Rules, 2021, effective from January 1, 2021, amends the Bihar Goods and Services Tax Rules, 2017. It introduces a new sub-rule to Rule 59, stipulating that registered persons cannot file details of outward supplies in FORM GSTR-1 if they have not submitted the FORM GSTR-3B return for the preceding two months. Additionally, those filing quarterly returns must submit the preceding tax period's FORM GSTR-3B before filing FORM GSTR-1. Persons restricted under Rule 86B must also file FORM GSTR-3B for the preceding tax period to furnish outward supply details.