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<h1>Himachal Pradesh GST Amendment: New Rule 59 Blocks GSTR-1 Filing Without Prior GSTR-3B Submission for Two Months.</h1> The Himachal Pradesh Goods and Services Tax (First Amendment) Rules, 2021, effective from January 1, 2021, introduce amendments to the Himachal Pradesh GST Rules, 2017. Specifically, a new sub-rule under Rule 59 stipulates that registered persons cannot file 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 for tax liabilities must also comply with this condition.