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<h1>Manipur GST Rules 2021: Restrictions on GSTR-1 Filing for Non-compliance with GSTR-3B and Rule 86B Amendments.</h1> The Manipur Goods and Services Tax (Amendment) Rules, 2021, effective from January 1, 2021, amend the Central Goods and Services Tax Rules, 2017. Under the new rules, registered persons are restricted from submitting details of outward supplies in FORM GSTR-1 if they have not filed 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 requirement. These amendments aim to ensure timely filing of tax returns.