https://www.taxtmi.com/article/detailed?id=9983 Implementation of an automated filing restriction under Rule 59(6) will block filing of FORM GSTR 1/IFF until the relevant FORM GSTR 3B returns for the prescribed preceding tax periods are filed; the GSTN portal will enforce this at submit time and automatically restore filing access once the missing GSTR 3B is filed. Concurrent CBIC notifications extend EVC filing permissions for companies, provide temporal relief under Rule 138E for e way bill blocks, amend FORM GST ASMT 14, and extend the late fee amnesty period and revocation application timelines for registration cancellations. en-us Sat, 04 Sep 2021 11:05:24 +0530 Sat, 04 Sep 2021 11:05:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9983 Implementation of an automated filing restriction under Rule 59(6) will block filing of FORM GSTR 1/IFF until the relevant FORM GSTR 3B returns for the prescribed preceding tax periods are filed; the GSTN portal will enforce this at submit time and automatically restore filing access once the missing GSTR 3B is filed. Concurrent CBIC notifications extend EVC filing permissions for companies, provide temporal relief under Rule 138E for e way bill blocks, amend FORM GST ASMT 14, and extend the late fee amnesty period and revocation application timelines for registration cancellations. Articles Goods and Services Tax - GST Sat, 04 Sep 2021 11:05:24 +0530 https://www.taxtmi.com/article/detailed?id=9983