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    <title>Implementation of Rule-59(6), as amended, on GST Portal</title>
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    <description>Amendment requires a monthly taxpayer to file the GSTR-3B for the preceding month before being permitted to file the GSTR-1 for the subsequent month; the GST Portal will enforce this sequencing by checking filing of the preceding GSTR-3B and denying GSTR-1 filing until the missing return is filed.</description>
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