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of <h1>Assam GST Rules Amended: New Restrictions on Filing FORM GSTR-1 for Non-compliance with GSTR-3B Returns u/r 59.</h1> The Assam Goods and Services Tax (Amendment) Rules, 2021, effective from January 2021, amend the Assam GST Rules, 2017. The amendment introduces a new sub-rule under Rule 59, which restricts registered persons from submitting details of outward supplies in FORM GSTR-1 if they have not filed the preceding two months' returns in FORM GSTR-3B. Additionally, those required to file quarterly returns must have submitted their previous tax period's FORM GSTR-3B to furnish outward supply details. Furthermore, individuals restricted under Rule 86B from using more than 99% of their electronic credit ledger must also comply with this filing requirement.
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