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    <title>Implementation of Rule-59(6) on GST Portal</title>
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    <description>Rule 59(6) bars furnishing outward-supply details in FORM GSTR-1 or via the Invoice Furnishing Facility until the registrant has furnished required FORM GSTR-3B returns for the specified prior tax-periods. The GST Portal will, from 1 September 2021, automatically check compliance on SUBMIT of GSTR-1/IFF, block filing with an error message if unmet, preserve saved records for later filing, and restore filing immediately upon receipt of the requisite GSTR-3B without tax-officer intervention.</description>
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